There is much confusion about what constitutes foreign earned income with respect to the residency location, the location where the work or service is performed, and the source of the salary or fee costs. Foreign residency or extended periods abroad belonging to the tax payer is often a qualification to avoid double taxation. Conversely, earned income abroad, and a second income from foreign securities, rental, or stuff abroad, can be excluded from U.S. taxable income, or foreign taxes paid t...