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 from the tax payer is really a qualification to avoid double taxation. Back in 2008 I received an unscheduled visit from an attractive teacher who had just became her tax assessment positive effects. She had also chosen early retirement in Novembe...