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Foreign Earned Income Exclusion Calculator for 2026 (Form 2555)

What do these figures come to once the work is shown?

Exclusion up to $132,900 prorated by qualifying days, the excluded income and the foreign earned income left taxable.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Foreign earned income excluded
$98,310
Up to the prorated 2026 limit
Foreign earned income left taxable
$21,690
Taxed at rates that include the excluded amount (section 911(f))
Exclusion limit after proration
$98,310
Drawn to one scale
Foreign earned income excluded$98,310
Foreign earned income left taxable$21,690
Exclusion limit after proration$98,310
Full-year exclusion amount for 2026$132,900
All results
MeasureResult
Foreign earned income excluded$98,310
Foreign earned income left taxable
Taxed at rates that include the excluded amount (section 911(f))
$21,690
Exclusion limit after proration$98,310
Full-year exclusion amount for 2026$132,900
How this was worked out
Work shownrecomputed as you type
Prorated limit = $132,900 x qualifying days / days in the tax year
Excluded = lesser of foreign earned income and the prorated limit

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Prorated limit = $132,900 x qualifying days / days in the tax year
  • Excluded = lesser of foreign earned income and the prorated limit

How it works

Section 911 lets a qualified individual exclude foreign earned income up to an annual amount, which is $132,900 for 2026 (Rev. Proc. 2025-32). The limit is figured daily, so a partial year is prorated by qualifying days. A qualified individual has a tax home in a foreign country and is either a bona fide resident for an entire tax year or present at least 330 full days in 12 consecutive months.

Excluded income is not ignored when setting your tax rate: section 911(f) computes tax as if the excluded amount sat on top of your other income. Deductions and credits allocable to the excluded income are disallowed. This tool does not model the foreign housing amount.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

What is the 330 day rule?

Physical presence in a foreign country for at least 330 full days in any 12 consecutive months.

When is income counted in the year?

In the year the work was performed, not the year it was paid.

Do I enter wages from US sources?

No. Enter foreign earned income only.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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