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 pay out. Foreign residency or extended periods abroad for the tax payer is a qualification to avoid double taxation. A taxation year later, when taxes need to be paid, the wife can claim for tax remedies. She can't be held to acquire the penalties that the ex-husband built from a settlement deal. I...