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In addition, an American living and outside usa (expat) may exclude from taxable income their specific income earned from work outside the us. This exclusion is into two parts. The basic exclusion is limited to USD 95,100 for the 2012 tax year, and USD 97,600 for the 2013 tax year. These amounts are determined on the daily pro rata grounds for all days on in which the expat qualifies for the exclusion. In addition, the expat may exclude the number of he or she acquired housing from a foreign country in overabundance 16% of this basic exception to this rule. This housing exclusion is restricted to jurisdiction. For 2012, the housing exclusion will be the amount paid in an excessive amount USD 41.57 per day. For 2013, the amounts a lot more than USD 45.78 per day may be omitted.

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