Yes—but if you revoke FEIE, you can’t reclaim it for five years unless approved by the IRS.

As long as your tax home remains abroad and you meet the 330-day rule or residence test, you’re good.

Usually not, unless their tax home is foreign and they meet the full-time presence requirements.

Yes, if the work is done abroad , it’s foreign earned—even if clients are in the U.S.

Question 1

What counts as a foreign country for the IRS?

Accepted Answer

Any location outside the U.S. and its territories, such as France, Japan, or Colombia.

Question 2

Can I switch between FEIE and the Foreign Tax Credit every year?

Accepted Answer

Yes—but if you revoke FEIE, you can’t reclaim it for five years unless approved by the IRS.

Question 3

What if I work in multiple foreign countries?

Accepted Answer

As long as your tax home remains abroad and you meet the 330-day rule or residence test, you’re good.

Question 4

Are airline pilots or flight attendants eligible for FEIE?

Accepted Answer

Usually not, unless their tax home is foreign and they meet the full-time presence requirements.

Question 5

Does freelancing on platforms like Upwork count as foreign earned income?

Accepted Answer

Yes, if the work is done abroad, it’s foreign earned—even if clients are in the U.S.