Foreign Earned Income Exclusion (FEIE) Calculator 2026: guide
The Foreign Earned Income Exclusion (FEIE) is one of the most valuable tax benefits for US expats, but it is also one of the most misunderstood.
FEIE basics
FEIE allows qualifying taxpayers to exclude a portion of foreign earned income from US federal income tax.
It does not automatically remove all US tax obligations, and it does not apply to unearned income.
Physical presence test vs bona fide residence
You generally qualify under one of two tests:
1) Physical presence test (based on days outside the US) 2) Bona fide residence test (based on residency facts and circumstances)
Prorating for partial-year qualification
If you qualify for only part of the year, the maximum exclusion is prorated.
This is why many FEIE tools ask for the number of qualifying days.
Important limitations
- FEIE does not exclude self-employment tax
- FEIE does not include the foreign housing exclusion
- You generally need to file Form 2555
Try the calculator
Use our FEIE calculator to estimate your 2026 exclusion amount.