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In addition, an American living and outside the usa (expat) may exclude from taxable income the owner's income earned from work outside america. This exclusion is by two parts. The basic exclusion is bound to USD 95,100 for your 2012 tax year, and to USD 97,600 for the 2013 tax year. These amounts are determined on a daily pro rata cause all days on the fact that expat qualifies for the exclusion. In addition, the expat may exclude number he or she paid a commission for housing from a foreign country in overabundance 16% of this basic exception to this rule. This housing exclusion is restricted to jurisdiction. For 2012, real estate market exclusion will be the amount paid in overabundance USD forty one.57 per day. For 2013, the amounts around USD 38.78 per day may be ignored.

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