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regard to community property laws, sec. 1.911-5(b), Income Tax
Regs.
For 2001 and 2002, the maximum exclusions for a married
couple filing a joint Federal income tax return totaled $156,000
and $160,000, respectively. Sec. 911(b)(2)(D).
Foreign Tax Home Requirement
The foreign tax home requirement of section 911(d)(1) is to
be evaluated during the same applicable period used by a taxpayer
for the bona fide residence or the physical presence requirement.
Sec. 1.911-2(a) and (b), Income Tax Regs.
Section 911(d)(3), which defines “tax home” as applied to
the exclusion, incorporates the travel business expense provision
of section 162(a)(2), as follows: “The term ‘tax home’ means,
with respect to any * * * [taxpayer], such * * * [taxpayer’s]
home for purposes of section 162(a)(2) (relating to traveling
expenses while away from home).” Thus, under the foreign earned
income exclusion, the location of a tax home generally is
determined in the same manner as the location of a tax home under
section 162(a)(2).
In section 1.911-2(b), Income Tax Regs., it is explained
that the location of a taxpayer’s regular or principal place of
business, or, if none, of a taxpayer’s abode in a real and
substantial sense, will be regarded as the location of a
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Last modified: May 25, 2011