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Old 02-27-2011, 10:33 PM
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Can a nonresident alien take the foreign earned income exclusion if that person meets the bona fide resident test or physical presence test?

Per the IRS,
  1. Nonresident aliens do not qualify for the foreign earned income exclusion.
  2. You must be either a U.S. citizen or resident alien of the United States, live and work abroad, and meet certain other qualifications to exclude a specific amount of your foreign earned income.
  3. If you are the nonresident alien spouse of a U.S. citizen or resident alien, you can elect to be treated as a U.S. resident in order to file a joint return. In this case, you can take the foreign earned income exclusion if otherwise qualified.
However, a nonresident alien is generally not subject to U.S. tax on compensation for services performed outside the United States. Thus, under the dual-status rules, nonresident aliens would not report their foreign earned income during the non-residency part of the tax year.

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