The United States taxes citizens and residents on their worldwide income. Citizens and residents living and working outside the U.S. may be entitled to a foreign earned income exclusion that reduces taxable income. For 2021, the maximum exclusion is $108,700 per taxpayer (future years indexed for inflation). Taxpayers filing a joint return are entitled to up to two exclusions if both have earned income. In addition, the taxpayer may exclude housing expenses in excess of 16% of this maximum ($47.65 per day in 2021) but with limits.
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| - Foreign earned income exclusion (en)
- 海外收入豁免 (zh)
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| - 海外收入豁免是美国税收制度中的一项政策。通常来说,美国对其公民或居民在全球范围的收入进行课税。然而,在海外工作的公民或居民的应纳税收入可以得到部分的豁免。单个纳税人的最高海外收入豁免额度受货币通货膨胀或紧缩影响,截止到2019年,该最高豁免额度为105,900美元。多人进行联合报税时,最多使用两份该额度。海外收入豁免只对美国以外的工资或自雇收入起作用。纳税人需要在2555表格上披露有关海外收入的信息。 (zh)
- The United States taxes citizens and residents on their worldwide income. Citizens and residents living and working outside the U.S. may be entitled to a foreign earned income exclusion that reduces taxable income. For 2021, the maximum exclusion is $108,700 per taxpayer (future years indexed for inflation). Taxpayers filing a joint return are entitled to up to two exclusions if both have earned income. In addition, the taxpayer may exclude housing expenses in excess of 16% of this maximum ($47.65 per day in 2021) but with limits. (en)
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| - The United States taxes citizens and residents on their worldwide income. Citizens and residents living and working outside the U.S. may be entitled to a foreign earned income exclusion that reduces taxable income. For 2021, the maximum exclusion is $108,700 per taxpayer (future years indexed for inflation). Taxpayers filing a joint return are entitled to up to two exclusions if both have earned income. In addition, the taxpayer may exclude housing expenses in excess of 16% of this maximum ($47.65 per day in 2021) but with limits. The exclusion is available only for wages or self-employment income earned for services performed outside the U.S. The exclusion is claimed on IRS Form 2555. (en)
- 海外收入豁免是美国税收制度中的一项政策。通常来说,美国对其公民或居民在全球范围的收入进行课税。然而,在海外工作的公民或居民的应纳税收入可以得到部分的豁免。单个纳税人的最高海外收入豁免额度受货币通货膨胀或紧缩影响,截止到2019年,该最高豁免额度为105,900美元。多人进行联合报税时,最多使用两份该额度。海外收入豁免只对美国以外的工资或自雇收入起作用。纳税人需要在2555表格上披露有关海外收入的信息。 (zh)
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