What is my maximum foreign earned income exclusion amount under Section 911?
The maximum exclusion is $91,400 for Year 2009 and $91,500 for 2010. In 2005 when, after it was nearly repealed by Congress, it began to increase again.The exclusion is determined based on the amount of qualifying days during the year. For example, if you began your foreign assignment on July 1, 2009 and did not return to the States before June 30, 2010, the maximum amount of foreign earned income that you could exclude under the Physical Presence Test for Year 2009 would be $53,588 (214/365 X $91,400). Note that it is determined based on the number of qualifying days in the year, not the actual amount of days spent outside the U.S. A frequent error made by U.S. expatriates is to claim too little exclusion.
