IRS practice unit: Foreign-earned income exclusion, audit techniques
Foreign-earned income exclusion, audit techniques
The IRS Large Business and International (LB&I) division publicly released a “practice unit”—part of a series of IRS examiner “job aides” and training materials intended to describe for IRS agents leading practices about tax concepts in general and specific types of transactions.
The title of this “process unit” (as referred to by the IRS) is: Foreign-earned income exclusion - audit techniques
This process unit focuses on audit techniques for IRS examiners assigned foreign-earned income exclusion cases (that is, situations concerning the foreign-earned income exclusion or foreign housing deductions available under section 911).
Read the process unit on the IRS practice unit webpage (posting date of September 9, 2020).
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