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IV. Whether Petitioner Is Entitled to the Full Amount of the
Foreign Earned Income Exclusion for 1999
A. The Period in Which Petitioner Was a Qualified
Individual
Petitioner contends he is entitled to the full amount of the
foreign earned income exclusion pursuant to section 911(a) for
1999.
Section 911(a) provides, in part, that a “qualified
individual” may elect to exclude from gross income his or her
“foreign earned income”. Section 911(b)(1)(A) defines the term
“foreign earned income” as amounts received by an individual from
sources within a foreign country which constitute earned income
attributable to services performed by such individual during the
period described in subparagraph (A) or (B) of subsection (d)(1).
See Harrington v. Commissioner, 93 T.C. 297, 303-304 (1989).
Section 911(d)(1) establishes requirements a taxpayer must
meet in order to be considered a qualified individual for purposes
of section 911(a).26 First, the taxpayer’s “tax home” must have
26 Sec. 911(d)(1) defines the term “qualified individual” as
follows:
(1) * * * The term “qualified individual” means an
individual whose tax home is in a foreign country and
who is--
(A) a citizen of the United States and
establishes to the satisfaction of the Secretary
that he has been a bona fide resident of a foreign
country or countries for an uninterrupted period
which includes an entire taxable year, or
(continued...)
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Last modified: March 27, 2008