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Research report

Taxes on Foreign Earned Income

Eric Toder
July 24, 2013
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Abstract

While taxation of overseas profits of U.S. multinational corporations has made the headlines lately, U.S. citizens who work overseas also face special rules. Unlike most countries, the United States requires that its citizens pay tax on their worldwide income (with a credit for foreign taxes paid), even when they are residing elsewhere. But the United States also allows its citizens who reside abroad exclusion for the first $97,600 of their foreign earned income and a special housing allowance.

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Federal Budget and Economy Economic effects of tax policy Individual Taxes Tax rates
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Meet the Experts

  • Eric Toder
    Institute Fellow and Codirector, Tax Policy Center
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