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In addition, an American living and dealing outside the united states (expat) may exclude from taxable income the owner's income earned from work outside usa. This exclusion is two parts. The basic exclusion is limited to USD 95,100 for your 2012 tax year, along with USD 97,600 for the 2013 tax year. These amounts are determined on a daily pro rata cause all days on that your expat qualifies for the exclusion. In addition, the expat may exclude first decompose . he or she settled housing within a foreign country in an excessive amount 16% within the basic omission. This housing exclusion is tied to jurisdiction. For 2012, the housing exclusion will be the amount paid in way over USD 41.57 per day. For 2013, the amounts of more than USD 44.78 per day may be ruled out.
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