Originally Posted by
Typhoonpilot
"International waters" is not a foreign country. That is the IRS position that is causing so many audits of expat pilots. Truly petty and not in the spirit of the foreign earned income exclusion, but it's the U.S. government so I guess we shouldn't expect much else.
TP
But "International Waters" is "outside the United States". Like I said, the wording in the IRS publication contradicts the practice of the IRS.