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Revision as of 18:31, 10 June 2026

There is much confusion about what constitutes foreign earned income with respect to the residency location, the location where the work or service is performed, and the source of the salary or fee any payment. Foreign residency or extended periods abroad of your tax payer can be a qualification to avoid double taxation.

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Defenders belonging to the IRS position would say it returns to Section 61. The waitress provided a service for me, and I paid for it. Compensation for services is taxable. End of new.

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