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b. Fred currently earns $9,000 per month. Fred has been offered the chance to tr

ID: 2541495 • Letter: B

Question

b. Fred currently earns $9,000 per month. Fred has been offered the chance to transfer for 6 months beginning on January 1 of next year to an overseas affiliate. His employer is willing to pay Fred $10,000 per month while overseas if he accepts the assignment. Assume that the maximum foreign earned income exclusion for next year is $102,100.

i. How much U.S. gross income (taxable) will Fred report next year if he accepts the six-month assignment abroad and returns home on July 1 of next year?

ii. How much compensation income will be excluded from taxation?

Explanation / Answer

1. US Gross Income (Taxable) will Fred = $ 9,000 * 6 Months (Which is earned while job in US)

= $ 48,000

2. $ 60,000 Compensation income will be excluded from taxation which earned while earned on the assignment abroad.