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Exclusion from gross income

4 rules1 of 2 subsections

At the election of a qualified individual (made separately with respect to paragraphs (1) and (2)), there shall be excluded from the gross income of such individual, and exempt from taxation under this subtitle, for any taxable year—

(1)

(1)∀ 1#

the foreign earned income of such individual, and

(2)#

the housing cost amount of such individual.

in view

Whole section

Encodings · 4

foreign_earned_income_excluded_from_gross_income26 USC § 911 (a) (1) · derived

26 USC 911(a)(1)

name: foreign_earned_income_excluded_from_gross_income
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 911(a)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/911
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: >-
      if individual_is_qualified_individual and
      election_made_for_foreign_earned_income:
          max(0, foreign_earned_income_of_individual)
      else:
          0

open in graph ↗

housing_cost_amount_excluded_from_gross_income26 USC § 911 (a) · derived

26 USC 911(a)(2)

name: housing_cost_amount_excluded_from_gross_income
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 911(a)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/911
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: >-
      if individual_is_qualified_individual and
      election_made_for_housing_cost_amount:
          max(0, housing_cost_amount_of_individual)
      else:
          0

open in graph ↗

section_911_amount_excluded_from_gross_income26 USC § 911 (a) · derived

26 USC 911(a)

name: section_911_amount_excluded_from_gross_income
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 911(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: |-
      foreign_earned_income_excluded_from_gross_income
      + housing_cost_amount_excluded_from_gross_income

open in graph ↗

section_911_amount_exempt_from_taxation26 USC § 911 (a) · derived

26 USC 911(a)

name: section_911_amount_exempt_from_taxation
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 911(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: section_911_amount_excluded_from_gross_income

open in graph ↗

▸rulespec code

Shown source

statutes/26/911/a.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

foreign_earned_income_excluded_from_gross_income

Derived(1) in text ↖

source: 26 USC 911(a)(1)

- name: foreign_earned_income_excluded_from_gross_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if individual_is_qualified_individual and election_made_for_foreign_earned_income:
            max(0, foreign_earned_income_of_individual)
        else:
            0

housing_cost_amount_excluded_from_gross_income

Derived

source: 26 USC 911(a)(2)

- name: housing_cost_amount_excluded_from_gross_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if individual_is_qualified_individual and election_made_for_housing_cost_amount:
            max(0, housing_cost_amount_of_individual)
        else:
            0

section_911_amount_excluded_from_gross_income

Derived

source: 26 USC 911(a)

- name: section_911_amount_excluded_from_gross_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        foreign_earned_income_excluded_from_gross_income
        + housing_cost_amount_excluded_from_gross_income

section_911_amount_exempt_from_taxation

Derived

source: 26 USC 911(a)

- name: section_911_amount_exempt_from_taxation
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: section_911_amount_excluded_from_gross_income

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us/statute/26/911/a — Exclusion from gross income · Axiom

Exclusion from gross income

4 rules1 of 2 subsections

Official source

graph ↗build calculator ↗

(1)

(1)∀ 1#

the foreign earned income of such individual, and

(2)#

the housing cost amount of such individual.

in view

Whole section

Encodings · 4

foreign_earned_income_excluded_from_gross_income26 USC § 911 (a) (1) · derived

26 USC 911(a)(1)

name: foreign_earned_income_excluded_from_gross_income
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 911(a)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/911
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: >-
      if individual_is_qualified_individual and
      election_made_for_foreign_earned_income:
          max(0, foreign_earned_income_of_individual)
      else:
          0

open in graph ↗

housing_cost_amount_excluded_from_gross_income26 USC § 911 (a) · derived

26 USC 911(a)(2)

name: housing_cost_amount_excluded_from_gross_income
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 911(a)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/911
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: >-
      if individual_is_qualified_individual and
      election_made_for_housing_cost_amount:
          max(0, housing_cost_amount_of_individual)
      else:
          0

open in graph ↗

section_911_amount_excluded_from_gross_income26 USC § 911 (a) · derived

26 USC 911(a)

name: section_911_amount_excluded_from_gross_income
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 911(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: |-
      foreign_earned_income_excluded_from_gross_income
      + housing_cost_amount_excluded_from_gross_income

open in graph ↗

section_911_amount_exempt_from_taxation26 USC § 911 (a) · derived

26 USC 911(a)

name: section_911_amount_exempt_from_taxation
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 911(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/911
versions:
  - effective_from: '2026-01-01'
    formula: section_911_amount_excluded_from_gross_income

open in graph ↗

▸rulespec code

Shown source

statutes/26/911/a.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

foreign_earned_income_excluded_from_gross_income

Derived(1) in text ↖

source: 26 USC 911(a)(1)

- name: foreign_earned_income_excluded_from_gross_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if individual_is_qualified_individual and election_made_for_foreign_earned_income:
            max(0, foreign_earned_income_of_individual)
        else:
            0

housing_cost_amount_excluded_from_gross_income

Derived

source: 26 USC 911(a)(2)

- name: housing_cost_amount_excluded_from_gross_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/911
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if individual_is_qualified_individual and election_made_for_housing_cost_amount:
            max(0, housing_cost_amount_of_individual)
        else:
            0

section_911_amount_excluded_from_gross_income

Derived

source: 26 USC 911(a)

- name: section_911_amount_excluded_from_gross_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        foreign_earned_income_excluded_from_gross_income
        + housing_cost_amount_excluded_from_gross_income

section_911_amount_exempt_from_taxation

Derived

source: 26 USC 911(a)

- name: section_911_amount_exempt_from_taxation
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 911(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/911
  versions:
    - effective_from: '2026-01-01'
      formula: section_911_amount_excluded_from_gross_income