Statements (36)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Tax Term
|
| gptkbp:appliesTo |
U.S. citizens
U.S. resident aliens |
| gptkbp:definedIn |
gptkb:Internal_Revenue_Service
|
| gptkbp:excludes |
gptkb:hedge_fund
annuities interest U.S. government employees dividends passive income capital gains alimony child support social security benefits pay received as military or civilian employees of the U.S. government |
| https://www.w3.org/2000/01/rdf-schema#label |
Foreign Earned Income
|
| gptkbp:includes |
wages
salaries professional fees other compensation for personal services performed abroad |
| gptkbp:regulates |
IRS Code Section 911
IRS Publication 54 |
| gptkbp:relatedTo |
gptkb:Foreign_Earned_Income_Exclusion
gptkb:Form_2555 Bona Fide Residence Test Physical Presence Test |
| gptkbp:reportsTo |
gptkb:U.S._federal_income_tax_return
|
| gptkbp:requires |
tax home in a foreign country
earned in a foreign country meeting either Bona Fide Residence or Physical Presence Test |
| gptkbp:subject |
gptkb:foreign_tax_credit
maximum exclusion limit self-employment tax if self-employed |
| gptkbp:usedFor |
calculating tax exclusion
|
| gptkbp:bfsParent |
gptkb:Form_2555
|
| gptkbp:bfsLayer |
7
|