The U.S. IRS has released an international practice unit, Foreign Earned Income for Purposes of IRC 911, which concerns exclusions from gross income for citizens or residents of the U.S. living abroad. The general overview of the practice unit is as follows: The United States taxes it’s citizens and resident aliens on their worldwide income regardless of where they live or work. Qualifying individuals may be eligible to reduce their U.S. taxable income by claiming the foreign earned income exclusion, the foreign housing exclusion, and/or the foreign housing deduction. These benefits apply to income earned for personal services performed in...