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FEIE threshold calculator
Estimate how much foreign earned income you could exclude, based on the IRS limit for your tax year and your days abroad.
An estimate for planning, not tax advice. It doesn't include the foreign housing exclusion. You also need a foreign tax home, and self-employment tax still applies. Limits from the IRS: 2025 and 2026, 2027.
Questions about this
What is the Foreign Earned Income Exclusion?
It lets qualifying US citizens and resident aliens living abroad exclude foreign earned income from US taxable income, up to an annual limit. The IRS limit is $130,000 for 2025, $132,900 for 2026 and $137,300 for 2027.
What is the physical presence test?
You generally need to be physically present in a foreign country or countries for at least 330 full days during a 12-month period, and have a foreign tax home.
What is the bona fide residence test?
You generally need to be a bona fide resident of a foreign country for an uninterrupted period that includes a full tax year, and have a foreign tax home. It depends on your facts, such as your ties to the country and the purpose of your stay.
Does the FEIE cover self-employment tax?
No. The FEIE can reduce income tax, but self-employment tax can still apply. A totalization agreement may affect this in some countries.
Do I still need to file a US tax return if I live abroad?
Generally, yes, if your income meets the filing requirement. The FEIE is claimed on a filed return, using Form 2555, so living abroad doesn't remove the need to file.
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