We prepare and file federal and state and mullti-state individual income tax returns for USA residents, part year resident, non-residents aliens, foreign residents, USA residents living abroad, H1B visa holder, L visa holders and etc.
2016 Foreign-earned income exclusion
US citizens and US Resident aliens (including green card holders) are subject to US tax on their worldwide income no matter where they live.
US individual living abroad can exclude up to $101,300.00 of foreign-earned income in 2016 if the taxpayer satisfies either the bona fide foreign residence test or foreign physical presence test. File from 2555, Foreign Earned Income.
State of California does not allow an exclusion for foreign-earned income.