FEIE Eligibility Checker 2026: Do You Qualify for the Foreign Earned Income Exclusion?

The Foreign Earned Income Exclusion (FEIE) can exclude up to approximately $130,000 of your foreign earned income from US tax for 2026. But not every US expat qualifies — the IRS requires you to meet either the Physical Presence Test or the Bona Fide Residence Test. Use this free checker to assess your eligibility.

FEIE Eligibility Checker

1. Are you a US citizen, US national, or qualifying US resident alien? Yes No

2. Do you have foreign earned income (wages, self-employment income) from services performed in a foreign country? Yes No

3. In 2026, were you physically present in foreign countries for at least 330 full days out of any consecutive 12-month period? Yes No, I was not away for 330 days

4. Were you a bona fide resident of a foreign country (e.g. the UK) for an uninterrupted period that includes all of 2026? Yes, I was a settled resident of a foreign country all year No

2026 FEIE Key Facts

2026 exclusion amount: Approximately $130,000 (adjusted from the $126,500 base for inflation)
Housing exclusion: Additional exclusion available for housing expenses above a base amount (varies by location; London base amount is higher than average)
How to claim: Form 2555, filed with Form 1040
FEIE and the ACTC: Using the FEIE may reduce your Additional Child Tax Credit eligibility — consider modelling both FEIE and Foreign Tax Credit scenarios
Revocation: Once revoked, you cannot re-elect FEIE for 5 years without IRS permission

Physical Presence Test: Day-Count Guide

A “full day” for the Physical Presence Test is a 24-hour calendar day spent entirely outside the United States. The day of departure from and the day of return to the US do not count as full days abroad. Keep records of all travel — passport stamps, boarding passes, and accommodation receipts.

Need Help Choosing Between FEIE and the Foreign Tax Credit?

The choice between the FEIE and the Foreign Tax Credit is one of the most important decisions in US expat tax planning — and the wrong choice can cost thousands in unnecessary US tax or lost refundable credits. Our advisors model both scenarios for every client to ensure the optimal result.

Book a free consultation → to discuss your FEIE eligibility and the FEIE vs FTC decision for your specific situation. Also see our detailed guide: FEIE vs Foreign Tax Credit — Which Should US Expats Choose in 2026?

FEIE Eligibility Checker 2026: Do You Qualify for the Foreign Earned Income Exclusion?