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Treasury Regulations · 26 CFR Part 1

Earned Income of Citizens or Residents of United States (§§ 1.909-0 to 1.911-8)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.908 [Reserved]
  2. § 1.909-0 Outline of regulation provisions for section 909.
  3. § 1.909-1 Definitions and special rules.
  4. § 1.909-2 Splitter arrangements.
  5. § 1.909-3 Rules regarding related income and split taxes.
  6. § 1.909-4 Coordination rules.
  7. § 1.909-5 2011 and 2012 splitter arrangements.
  8. § 1.909-6 Pre-2011 foreign tax credit splitting events.
  9. § 1.910 [Reserved]
  10. § 1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs.
  11. § 1.911-2 Qualified individuals.
  12. § 1.911-3 Determination of amount of foreign earned income to be excluded.
  13. § 1.911-4 Determination of housing cost amount eligible for exclusion or deduction.
  14. § 1.911-5 Special rules for married couples.
  15. § 1.911-6 Disallowance of deductions, exclusions, and credits.
  16. § 1.911-7 Procedural rules.
  17. § 1.911-8 Former deduction for certain expenses of living abroad.