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1082 - English/Spanish›Reminder:›Foreign Income Issues

U.S. Citizens Working Abroad

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

U.S. citizens working abroad may be exempt from or reduce the amount of their U.S. income tax withholding on wages if:

The taxpayer reasonably expects to exclude the income under either the foreign earned income exclusion or the foreign housing exclusion.

The taxpayer plans to take a foreign tax credit, they may be eligible for and claim additional withholding on Form W-4.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process
Internal Revenue Manual Part 5. Collecting Process

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