Definition

For purposes of this section—

(A) In general The term “foreign earned income” with respect to any individual means the amount received by such individual from sources within a foreign country or countries which constitute earned income attributable to services performed by such individual during the period described in subparagraph (A) or (B) of subsection (d)(1), whichever is applicable.

(B) Certain amounts not included in foreign earned income The foreign earned income for an individual shall not include amounts— (i) received as a pension or annuity, (ii) paid by the United States or an agency thereof to an employee of the United States or an agency thereof, (iii) included in gross income by reason of section 402(b) (relating to taxability of beneficiary of nonexempt trust) or section 403(c) (relating to taxability of beneficiary under a nonqualified annuity), or (iv) received after the close of the taxable year following the taxable year in which the services to which the amounts are attributable are performed.