Citizens or residents of the United States living abroad

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Title 26—INTERNAL REVENUE CODE > Subtitle A—Income Taxes > CHAPTER 1—NORMAL TAXES AND SURTAXES > Subchapter N—Tax Based on Income From Sources Within or Without the United States > PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart B—Earned Income of Citizens or Residents of United States

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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the foreign earned income of such individual, and

( Aug. 16, 1954, ch. 736 , 68A Stat. 289 ; Pub. L. 85–866, title I, § 72(b) , Sept. 2, 1958 , 72 Stat. 1660 ; Pub. L. 87–834, § 11(a) , Oct. 16, 1962 , 76 Stat. 1003 ; Pub. L. 88–272, title II, § 237(a) , Feb. 26, 1964 , 78 Stat. 128 ; Pub. L. 89–809, title I, § 105(e)(3) , Nov. 13, 1966 , 80 Stat. 1567 ; Pub. L. 94–455, title X, § 1011(a) , (b), title XIX, §§ 1901(a)(115), 1906(b)(13)(A), Oct. 4, 1976 , 90 Stat. 1610 , 1784, 1834; Pub. L. 95–30, title I, § 102(b)(12) , May 23, 1977 , 91 Stat. 138 ; Pub. L. 95–600, title IV, § 401(b)(4) , title VII, §§ 701(u)(10)(A), 703(e), Nov. 6, 1978 , 92 Stat. 2867 , 2917, 2939; Pub. L. 95–615, title II, § 202(a) –(e), (g)(1), formerly § 202(a)–(f)(1), Nov. 8, 1978 , 92 Stat. 3098–3100 , renumbered § 202(a)–(e), (g)(1), and amended Pub. L. 96–222, title I , §§ 107(a)(3)(B), 108(a)(1)(A), (C), (D), Apr. 1, 1980 , 94 Stat. 223 , 224; Pub. L. 96–595, § 4(a) –(c)(1), Dec. 24, 1980 , 94 Stat. 3466 , 3467; Pub. L. 97–34, title I, § 111(a) , Aug. 13, 1981 , 95 Stat. 190 ; Pub. L. 97–448, title I, § 101(c) , Jan. 12, 1983 , 96 Stat. 2366 ; Pub. L. 98–369, div. A, title I, § 17 , July 18, 1984 , 98 Stat. 505 ; Pub. L. 99–514, title XII, § 1233(a) , (b), Oct. 22, 1986 , 100 Stat. 2564 ; Pub. L. 105–34, title XI, § 1172(a) , Aug. 5, 1997 , 111 Stat. 988 ; Pub. L. 109–222, title V, § 515(a) –(c), May 17, 2006 , 120 Stat. 367 ; Pub. L. 110–172, § 4(c) , Dec. 29, 2007 , 121 Stat. 2476 ; Pub. L. 113–295, div. A, title II , §§ 202(b), 215(a), 221(a)(73), Dec. 19, 2014 , 128 Stat. 4024 , 4034, 4049; Pub. L. 115–97, title I , §§ 11002(d)(9), 12001(b)(3)(E), Dec. 22, 2017 , 131 Stat. 2062 , 2093; Pub. L. 115–123, div. D, title II, § 41116(a) , Feb. 9, 2018 , 132 Stat. 161 ; Pub. L. 115–141, div. U, title IV, § 401(a)(160) , Mar. 23, 2018 , 132 Stat. 1191 .)

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