TITLE 26. INTERNAL REVENUE CODE § 911. Citizens or residents of the United States living abroad [Caution: For the inflation adjustment of certain items in this section, see the Revenue Procedure which appears as 26 USCS § 1 note.]., 26 USCS § 911

Summary

(a) Exclusion from gross income. At the election of a qualified individual (made separately with respect to paragraphs (1) and (2)), there shall be excluded from the gross income of such individual, and exempt from taxation under this subtitle [26 USCS §§ 1 et seq.], for any taxable year—

(1) the foreign earned income of such individual, and

(2) the housing cost amount of such individual.

(b) Foreign earned income.

(1) Definition. For purposes of this section—

(A) In general. The term “foreign earned income” with respect to any individual means the amount received by such individual from sources within a foreign country or countries which constitute earned income attributable to services performed by such individual during the period described in subparagraph (A) or (B) of subsection (d)(1), whichever is applicable.

(B) Certain amounts not included in foreign earned income. The foreign earned income for an individual shall not include amounts—

(i) received as a pension or annuity,

(ii) paid by the United...