FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned income for Americans abroad, requiring either Bona Fide Residence or the 330-day Physical Presence.
The Foreign Earned Income Exclusion lets US citizens and resident aliens exclude up to roughly $130,000 of foreign earned income (2026) from US taxation. To qualify, you must meet either the Bona Fide Residence Test (a full uninterrupted tax year as a bona fide foreign resident) or the Physical Presence Test (330 full days in a foreign country during any 12-month period). Day counts matter for the Physical Presence Test, miss 330 by one day, lose the entire exclusion for that year.
Related terms
Foyer
French tax-residency concept: the habitual home of you or your family. Triggers French residency without requiring 183 days.
Domicile
Your true, fixed, and permanent home, the place where, when absent, you intend to return. Not the same as residency.
Gewöhnlicher Aufenthalt
German tax-residency concept: habitual abode established by 6+ consecutive months of presence in Germany.
Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be a tax resident. Used by Canada, Australia, France (within EU), Japan, and others.
Habitual abode
A tax-treaty tie-breaker step: the country where you usually live. Decided primarily by day counts.
Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida as your permanent home. ~$10, dated public record, central to FL domicile defenses.
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Track the rules these terms describe
Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
