public-service · foreign earned income exclusion
Foreign Earned Income Amounts Displayed in Two IRS Records
The $132,900 2026 amount quoted in Rev. Proc. 2025-32 and the 2020–2023 figures displayed in a cited IRS topical-page table.
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Updated: Sources: 2
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What matters now
- Rev. Proc. 2025-32 states a $132,900 2026 foreign earned income exclusion amount under § 911(b)(2)(D)(i).
- The IRS's foreign earned income exclusion topical page shows a "Page Last Reviewed or Updated" stamp of 12-Jun-2026.
- That same page's own exclusion-amount table lists only $107,600 (2020) through $120,000 (2023) — no 2024, 2025, or 2026 figures.
- The cited topical page displays both a 12-Jun-2026 review label and a table containing 2020–2023 figures.
- The physical presence test requires 330 full days abroad in any 12 consecutive months; bona fide residence requires an uninterrupted period that includes an entire tax year.
Rev. Proc. 2025-32 states: “For taxable years beginning in 2026, the foreign earned income exclusion amount under § 911(b)(2)(D)(i) is $132,900.” (https://www.irs.gov/pub/irs-drop/rp-25-32.pdf) Separately, the cited IRS topical page displays a “Page Last Reviewed or Updated: 12-Jun-2026” label and an exclusion-amount table containing 2020 through 2023 entries. (https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion)
This original record-reading guide is a general reading aid, not cited evidence. It does not depict a source record; the article text and source links provide the facts.
Key points
- Rev. Proc. 2025-32 states a $132,900 2026 foreign earned income exclusion amount under § 911(b)(2)(D)(i). (https://www.irs.gov/pub/irs-drop/rp-25-32.pdf)
- The IRS’s foreign earned income exclusion topical page shows a “Page Last Reviewed or Updated” stamp of 12-Jun-2026 (https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion).
- That same page’s own exclusion-amount table, as published, lists only $107,600 for 2020, $108,700 for 2021, $112,000 for 2022, and $120,000 for 2023 — it does not include 2024, 2025, or 2026 figures (https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion).
- The cited topical page displays both a 12-Jun-2026 review label and a table containing 2020–2023 figures.
- The physical presence test requires 330 full days abroad in any 12 consecutive months (https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion).
Exclusion Amount
Rev. Proc. 2025-32 states: “For taxable years beginning in 2026, the foreign earned income exclusion amount under § 911(b)(2)(D)(i) is $132,900.” (https://www.irs.gov/pub/irs-drop/rp-25-32.pdf) That is the 2026 figure quoted in this article.
Outdated exclusion table
The IRS’s foreign earned income exclusion topical page displays: “Page Last Reviewed or Updated: 12-Jun-2026” (https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion). Despite that June 2026 review stamp, the exclusion-amount table published on that same page still reads: “$107,600 for 2020, $108,700 for 2021, $112,000 for 2022, and $120,000 for 2023” (https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion). The table does not list 2024, 2025, or 2026 amounts at all.
The two cited records display different date ranges: the quoted revenue-procedure provision is for 2026, while the topical-page table lists 2020 through 2023 figures. This article reports that comparison without determining why the table has that range or what the page-review label establishes.
The qualifying-test wording
The same IRS topical page describes two ways a taxpayer can qualify for the exclusion. On the physical presence test, the page states a person must be “physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months” (https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion). On the bona fide residence test, the page describes “an uninterrupted period that includes an entire tax year” (https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion) as the qualifying residence period.
These two quoted phrases are the qualifying-test language as published by the IRS on that page — restated here exactly as written, without interpretation of how any individual circumstance would be evaluated against them.
What this article skips
This article does not determine whether a particular reader meets either qualifying test, address foreign-housing treatment or tax treaties, or state 2024 or 2025 exclusion amounts.