Definition of foreign earned income.
Definition of foreign earned income. For purposes of section 911 and the regulations thereunder, the term foreign earned income means earned income (as defined in paragraph (b) of this section) from sources within a foreign country (as defined in 1.9112(h)) that is earned during a period for which the individual qualifies under 1.9112(a) to make an election. Earned income is from sources within a foreign country if it is attributable to services performed by an individual in a foreign country or countries. The place of receipt of earned income is immaterial in determining whether earned income is attributable to services performed in a foreign country or countries.