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Old 5th September 2003 | 23:42
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Check 6
 
Joined: May 2000
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From: US
Lightbulb

Propilot108, I live and work in Europe and have a little knowledge on this subject.

There are two ways to qualify:

1. Remain outside the U.S. for 330 days in any one year period (not tax year, not fiscal year, just a year)

2. Or, establish residency outside the U.S.

The IRS publication mentioned above pretty much explains all of this. Even if you make more than $80K, only the amount in excess is taxable, but standard deductions or itemized deductions should eliminate any tax burden.
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