Foreign Earned Income Exclusion (FEIE) 2026 Calculator
US citizens and resident aliens working abroad can exclude up to $130,000 of foreign earned income for 2026 under the Foreign Earned Income Exclusion (FEIE). Calculate your exclusion based on residence status and presence test.
Bona Fide Residence Test
You qualify if you are a resident of a foreign country for an uninterrupted period including an entire tax year. Requires demonstrating intent to remain abroad indefinitely. US citizens only — resident aliens cannot use this test.
Physical Presence Test
You qualify if you are physically present in a foreign country for at least 330 full days during any consecutive 12-month period. The 12-month period does not have to be a calendar year. Each 24-hour period in foreign airspace or international waters does NOT count.
Foreign Housing Exclusion Add-On
Beyond the base FEIE, you can exclude housing expenses above a base amount (16% of FEIE limit = ~$20,800 in 2026) up to a maximum (30% in most locations, higher in high-cost cities). High-cost adjustments published annually in IRS Revenue Procedure 2026 for cities like Hong Kong, Singapore, Geneva.
Source: IRS Form 2555 instructions, IRC Section 911, IRS Revenue Procedure 2025-32 (2026 figures). Last updated: May 2026.