Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Other Income Workout

Skills Workout

Certification Warm Up: Drill & Practice

  1. Jose and Kim live in a foreign country. Jose has wages from the U.S. military. Kim has wages from a bank that she works at in the foreign country. Do they have qualifying income for the foreign earned income exclusion?
  2. Pat is a U.S. citizen who lived in Spain for 341 days from January to December of the tax year. Does he pass the bona fide residence test?
  3. Do amounts paid by the United States or its agencies to its employees qualify for the exclusion?