Statements (32)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax exclusion
|
| gptkbp:appliesTo |
U.S. citizens
employees U.S. resident aliens income earned abroad self-employed individuals (for exclusion) |
| gptkbp:cannotBeCombinedWith |
Foreign Housing Deduction (for self-employed)
|
| gptkbp:claimedBy |
gptkb:Form_2555
|
| gptkbp:combines |
gptkb:Foreign_Earned_Income_Exclusion
|
| gptkbp:definedIn |
gptkb:Internal_Revenue_Code_Section_911
|
| gptkbp:excludes |
real estate taxes
cost of buying property deductible mortgage interest domestic labor costs improvements to property qualified housing expenses |
| https://www.w3.org/2000/01/rdf-schema#label |
Foreign Housing Exclusion
|
| gptkbp:maximumLoanAmount |
subject to limits based on location
|
| gptkbp:purpose |
reduce taxable income
|
| gptkbp:regulates |
gptkb:Internal_Revenue_Service
|
| gptkbp:relatedTo |
gptkb:Foreign_Earned_Income_Exclusion
living abroad expatriate tax rules |
| gptkbp:reportsTo |
annual tax return
|
| gptkbp:requires |
gptkb:bona_fide_residence_test
gptkb:physical_presence_test tax home in a foreign country |
| gptkbp:subject |
base housing amount
housing expense limitation |
| gptkbp:yearlyLimit |
generally 30% of Foreign Earned Income Exclusion
|
| gptkbp:bfsParent |
gptkb:IRS_Form_2555
|
| gptkbp:bfsLayer |
5
|