Sec. 911

What is Section 911 exclusion?

Varying forms of income exclusions have existed in the U.S. for decades for US expatriates. The regulations can be broken down into two main parts – foreign earned income exclusion and housing cost exclusion, which constitute Internal Revenue Code (IRC) Section 911 collectively. These regulations were created for expatriates working abroad to reduce their tax base, avoid double taxation, and manage additional housing costs associated with living overseas. 

To qualify for exclusions under IRC Section 911, three conditions that must be met. 

  • Accumulated foreign earned income
  • Tax home is based in a foreign country
  • Pass either the bona fide resident test or physical presence test

Once a U.S. taxpayer has met all of these conditions, they are considered an expatriate when concerning taxes. PIASCIK has over 75 years of combined international tax experience, covering everything from expatriate taxation and foreign income tax to IC-DISC and OVDI navigation. Our international tax professionals represent over 90 expatriates in over 49 countries. 

When do I need to file?

Although U.S. tax payers within the United States and alien resident taxes are due on April 15th, expatriates who are not physically present in the U.S. at that time are entitled for an automatic two-month extension for filing and paying any taxes that are due. Simply file a statement with your tax return electing the extension. In cases where the physical presence test will not be met by one of the prior extensions, expatriates can also use Form 2350 for requesting an extension until after the qualifying date.

Even though sec 911 has extensions that will provide more time to file, it may not extend the time for the payment due. PIASCIK expertise covers every venue of Section 911 exclusion, and the best methods of determining your eligibility. Our professional tax consultants are also knowledgeable in additional factors that affect the tax obligations of expatriates. They include, but are not limited to:

  • Totalization agreements
  • Foreign tax credits
  • FBAR filings
  • DISC commissions
  • Foreign financial accounts

Expert tax consultants focused on you

Professional tax representation can be the difference between enjoying a higher standard of living and paying too much in taxes, but many large, expensive international tax institutes treat expatriates as just another number or file. PIASCIK is a highly focused, boutique style tax firm with expert consultants who concentrate on providing a world-class service with fixed fee engagements without any hidden surcharges. 

Still not convinced? PIASCIK offers the initial consultation FREE with no obligations required from you. Our prestigious members include the President of the Virginia International Business Council and NFLPA Registered Player Financial Advisors. PIASCIK is also recognized as an industry expert on IC-DISC matter, expatriate taxation, resident alien taxes, and other international tax regulations. Contact us today and discover why so many of our clients bring all of their 911 exclusion tax questions to us.