Tax Law (Questions About Taxes)/Federal Tax


In May of this year I will have been living in Germany for 330 consecutive days.  As an independent contractor my income is derived from various companies in the U.S.  After this 330 day period am I eligible for the Foreign Earned Income Exclusion?

Thank You,


Thanks for your question.

Yes you are eligible for the foreign earned income exclusion once you have been present in a foreign country for 330 days in a rolling 12-month period.  For 2012, you will need to file an extension, then file the return once you have met the 330 day requirement.  You will pro-rate the exclusion based on the number of days in 2012 you were physically present in a foreign country.  For example, for 2012 the exclusion was $95,100. If you were physically present in a foreign country for 183 days, your exclusion would be $95,100 x 183/365 or $47.550.

Use Form 2555 and show the amount of the exclusion as a negative number on line 21 of the 1040.

Hope this helps.

John Stancil, CPA  

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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DBA University of Memphis MBA University of Georgia BS in Accounting Mars Hill University

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