This calculator follows official IRS rules and Notice 2025-16 limits for the 2025-2026 tax years. The FEIE amount shown ($126,500) is a conservative estimate based on 2024 inflation adjustments. The final amount may be $130,000 when officially published. Always verify with a qualified tax professional for your specific situation.

You may see two numbers: $126,500 (conservative estimate based on 2024) and $130,000 (widely cited by expat tax firms). The IRS will publish the final amount in Revenue Procedure 2025-xx. This calculator uses $126,500 for conservative planning.

Housing amount = (Qualified Expenses – Base Amount) subject to applicable cap and FEIE income limit. Base amount for 2025 is $20,800 (16% of FEIE). Standard cap is $39,000 (30% of FEIE). High-cost localities have higher caps (e.g., Hong Kong $114,300).

Yes, but the housing amount cannot exceed your foreign earned income minus the FEIE you claim. The total of FEIE + housing amount cannot exceed your total foreign earned income. The calculator applies this limit automatically.

If you don't meet the 330-day requirement, you may still qualify under Bona Fide Residence if you've been a resident of a foreign country for a full calendar year with indefinite intent. The calculator will show your qualification status based on your inputs.

No. The FEIE only excludes income from federal income tax. Self-employment tax (Social Security/Medicare) still applies unless you qualify for an exemption under a Totalization Agreement with your host country.

Yes! Click the "Save Results" button to store your calculation locally in your browser. You can access it later when you return to this page.

For Physical Presence: passport stamps, travel records, flight itineraries. For Bona Fide Residence: lease agreements, utility bills, local tax records, visa documents, evidence of severed US ties. Keep all records for at least 3-6 years.