Ezel / IRS Rulings / 200848062

CCA 200848062: Choosing the foreign tax credit revokes the foreign earned income exclusion

Number
200848062
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Citizens or Residents of the United States Living Abroad
Topics
International
Code sections
§ 911
Ruling dated
July 31, 2008
Publicly released
November 28, 2008
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2008, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2008
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

A taxpayer asked whether choosing the foreign tax credit instead of the foreign earned income exclusion would revoke the exclusion. Chief Counsel answered yes. The released advice states no additional facts, conditions, or analysis.

Ruling snapshot

  • Question: Does electing the foreign tax credit in place of the foreign earned income exclusion revoke the exclusion?
  • Outcome: Advice given. Yes.
  • Key authorities: IRC § 911.

Full text (IRS public release)

ID: CCA_2008073115064716 Number: 200848062
Office: ------------------
Release Date: 11/28/2008

UILC: 911.00-00

From: --------------
Sent: Thursday, July 31, 2008 3:06:53 PM
To: -------------------
Cc:
Subject: RE: 2555 question

-------------

The short answer to your question is yes. Electing the foreign tax credit in lieu of the foreign earned
income exclusion constitutes a revocation of the foreign earned income exclusion.

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