(a) In general. Section 911 provides that a qualified individual may elect to exclude the individual's foreign earned income and the housing cost amount from the individual's gross income for the taxable year. Foreign earned income is excludable to the extent of the applicable limitation for the taxable year. The housing cost amount for the taxable year is excludable to the extent attributable to employer provided amounts. If a portion of the housing cost amount for the taxable year is attributable to non-employer provided amounts, such amount may be deductible by the qualified individual subject to a limitation. The amounts excluded under section 911(a) and the amount deducted under section 911(c)(3)(A) for the taxable year shall not exceed the individual's foreign earned income for such taxable year. Foreign earned income must be earned during a period for which the individual qualifies to make an election under section 911(d)(1). A housing cost amount that would be deductible except for the application of this limitation may be carried over to the next taxable year and is deductible to the extent of the limitation for that year. Except as otherwise provided, §§ 1.911-1 through 1.911-7 apply to taxable years beginning after December 31, 1981. These sections do not apply to any item of income, expense, deduction, or credit arising before January 1, 1982, even if such item is attributable to services performed after December 31, 1981.
(b) Scope. Section 1.911-2 provides rules for determining whether an individual qualifies to make an election under section 911. Section 1.911-3 provides rules for determining the amount of foreign earned income that is excludable under section 911(a)(1). Section 1.911-4 provides rules for determining the housing cost amount and the portions excludable under section 911(a)(2) or deductible under section 911(c)(3). Section 1.911-5 provides special rules applicable to married couples. Section 1.911-6 provides for the disallowance of deductions, exclusions, and credits attributable to amounts excluded under section 911. Section 1.911-7 provides procedural rules for making or revoking an election under section 911. Section 1.911-8 provides a reference to rules applicable to taxable years beginning before January 1, 1982.
(Sec. 911 (95 Stat. 194; 26 U.S.C. 911) and sec. 7805 (68A Stat. 917; 26 U.S.C. 7805) of the Internal Revenue Code of 1954)
[T.D. 8006, 50 FR 2964, Jan. 23, 1985]
Notes of Decisions
Cited in
23
cases, 1961–2007 · leading case:
Hartung v. Comm'r, 55 T.C. 1 (Tax Ct. 1970).
Hartung v. Comm'r, 55 T.C. 1 (Tax Ct. 1970).
· cites it 8× “911-1(a)(3), Income Tax Regs. 3 We agree with petitioner. The provision for the deductibility of moving expenses was enacted in 1964.”
Rousku v. Comm'r, 56 T.C. 548 (Tax Ct. 1971).
· cites it 4× “As an alternative contention, petitioner maintains that he is engaged in a professional occupation within the meaning of section 1.”
Dawson v. Comm'r, 59 T.C. 264 (Tax Ct. 1972).
· cites it 2× “See sec. 1.911-1(a)(2) and 1.871-2(b), 3 *34 Income Tax Regs.”
Sochurek v. Comm'r, 36 T.C. 131 (Tax Ct. 1961).
· cites it 2× “To settle oneself * * * in a place; * * * to remain or stay; * * * 2. To dwell permanently or continuously; to have a settled abode for a time.”
Soboleski v. Comm'r, 88 T.C. 1024 (Tax Ct. 1987).
· cites it 2× “The issue in this case thus turns on whether the salary payments received by petitioner for work he performed in Saudi Arabia as an employee of the corps constitute amounts "paid by" an agency of the United States.”
Ferrer v. Comm'r, 50 T.C. 177 (Tax Ct. 1968).
· cites it 2× “The Congress also stated that the tests to be applied in determining whether a taxpayer is a bona fide resident of a foreign country or countries will be those generally applicable in ascertaining whether an alien is a resident of the United States. See sec. 1.911-1 (a)(2),…”
Benfer v. Comm'r, 45 T.C. 277 (Tax Ct. 1965).
· cites it 2× “The remaining question is whether the facts and circumstances herein establish that petitioner was a bona fide resident of Kwajalein.”
Renoir v. Comm'r, 37 T.C. 1180 (Tax Ct. 1962).
· cites it 2× “But assuming that it is contrary, the determination is in accord with the statute, and if the regulations are inconsistent *172 the statute must prevail. *173 The present regulations, Income Tax Regulations, section 1.”
Matthew v. Comm'r, 38 T.C. 417 (Tax Ct. 1962).
· cites it 2× “Vacation or business trips to the United States during the taxable year will not necessarily deprive a taxpayer, otherwise qualified, of the exemption provided by this section.”
Martin v. Comm'r, 50 T.C. 59 (Tax Ct. 1968).
· cites it 2× “911-1(b)(7), Income Tax Regs. , defines "foreign country" as used in these provisions as follows: The term "foreign country" means territory under the sovereignty of a government other than that of the United States and includes the air space over such territory.”
Croyle v. Comm'r, 41 T.C.M. 339 (Tax Ct. 1980).
· cites it 2× “264 , 268 (1972) ; section 1.911-1(a)(2), Income Tax Regs. The principal distinction to be drawn is that of residents on the one hand, and transients or sojourners on the other.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.