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How do I determine the source (foreign or U.S.) of my income?

The source of earned income and employee benefits generally depends on the physical location of the taxpayer when earning the income. If earned in a foreign country, it is considered foreign source.

The source of unearned income generally depends on the location of the payor or the property that generates the income. As a result, dividends and interest received from the U.S. government or domestic corporations is considered a U.S. source.

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Updated: June 2, 2018

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