2020 Foreign Earned Income Exclusion Amount
For tax year 2020, the maximum foreign earned income exclusion amount is $107,600.
NOTE: The Coronavirus (COVID-19) has caused a global health emergency that has prompted the U.S. Department of the Treasury and the Internal Revenue Service to provide a waiver of the "time requirements" for qualifying for the foreign earned income exclusion.
You may still be able to meet requirements of the bona fide residence or physical presence test for tax years 2019 and/or 2020 for purposes of determining the foreign earned income exclusion if due to the COVID-19 emergency, you were required to leave:
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The People’s Republic of China (excluding the Special Administrative regions of Hong Kong and Macau) on or after December 1, 2019, but on or before July 15, 2020; OR
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Another foreign country on or after February 1, 2020, but on or before July 15, 2020;