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 supply of the salary or fee pay out. Foreign residency or extended periods abroad belonging to the tax payer can be a qualification to avoid double taxation. Conversely, earned income abroad, and residual income from foreign securities, rental, or everything else abroad, could be excluded from U.S. taxable income, or foreign taxe...