Foreign Earned Income and Housing Cost Exclusions QUALIFYING FOR THE ยง911 EXCLUSIONS* Start Here Does the employee have foreign earned income? No Yes Is the employee's tax home in a foreign country? No Yes Is the employee a U.S. citizen? No Is the employee a U.S. resident alien? Yes Yes Was the employee a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year? No No Is the employee a citizen or national of a Yes country with which the U.S. has an income tax treaty in effect? Yes No The employee CAN claim the foreign earned income or housing cost exclusion. Was the employee physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months? Yes No The employee CANNOT claim the foreign earned income or housing cost exclusion. *Adapted from IRS Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad. 6-21