Table 5. -1991, Individual Income Tax Returns With Form 2555: Foreign Earned Income and Exclusions By Country
(All figures are estimates based on samples - money amounts are in thousands of dollars)
Foreign-earned income
Business or Partnership
Number of Total Salaries professional income Noncash
returns and wages income (less loss) income [1]
Selected country (less loss)
1 2 3 4 5 6
All geographic areas, total [3] 220,851 13,748,634 9,784,243 450,779 161,151 228,484
Canada 20,517 1,189,420 1,006,643 81,972 13,590 8,859
Latin America, total 20,999 989,448 761,447 25,223 5,254 11,752
Argentina 601 44,495 23,510 4,205 - 135
Bahamas 1,262 50,695 44,010 2,484 - 222
Bermuda 1,234 54,454 50,047 193 - 434
Brazil 2,678 159,618 105,567 2,475 1,221 1,068
Cayman Islands 526 18,743 15,979 - - 485
Chile 687 39,635 29,943 1,821 - 899
Colombia 976 45,096 30,947 997 199 88
Costa Rica 773 31,644 25,802 2,109 2,384 271
Guatemala 416 16,277 13,387 142 - 150
Mexico 4,960 263,209 202,859 5,741 877 5,131
Panama 1,086 36,386 31,482 1,569 - 453
Peru 633 21,834 17,777 47 5 273
Venezuela 1,544 87,375 67,546 1,403 569 856
Other Latin America
countries 3,624 119,986 102,591 2,037 - 1,287
Other Western
Hemisphere 1,963 77,223 64,928 5,309 - 1,688
Europe, total 84,486 5,755,314 3,942,036 232,352 89,748 79,690
Austria 1,535 80,393 64,033 511 - 364
Belgium 2,841 264,061 157,883 1,338 1,973 7,400
Denmark 387 19,836 15,227 - - 41
Finland 267 12,242 11,754 - - 68
France 8,784 664,392 463,005 33,604 20,991 7,078
Germany 25,389 1,006,173 796,992 59,138 6,337 6,188
Greece 1,122 42,447 35,262 406 - 30
Ireland 360 23,345 18,275 1,694 - -79
Italy 4,459 243,908 170,334 20,334 339 760
Luxembourg 211 15,299 9,175 - - 184
Netherlands 2,096 171,332 109,781 3,483 132 3,056
Norway 673 73,967 35,718 1,130 - 278
Portugal 297 16,483 9,863 727 - 123
Spain 2,461 157,574 111,999 3,892 518 1,887
Sweden 943 46,811 35,094 5,689 1,388 1,273
Switzerland 5,611 466,402 346,163 33,704 2,834 2,455
Turkey 1,560 69,092 59,135 1,111 - 781
United Kingdom 23,004 2,258,920 1,396,947 60,726 55,236 45,300
Other European
countries 2,488 122,635 95,398 4,866 - 2,504
Africa, total 11,367 475,124 356,632 8,361 828 11,939
Egypt 2,381 130,744 93,341 1,081 827 4,267
Nigeria 802 53,250 38,604 166 - 1,036
South Africa 1,512 65,380 52,964 1,499 - 1,590
Other African countries 6,672 225,750 171,723 5,615 1 5,045
Asia, total 73,396 4,852,139 3,328,466 89,776 47,333 110,025
China 1,532 95,615 56,243 1,732 - 3,152
Hong Kong 5,958 592,814 380,513 17,501 8,132 11,285
India 652 29,565 21,883 692 - 289
Indonesia 3,713 307,802 169,120 3,313 - 5,388
Israel 5,091 162,018 143,773 8,178 588 834
Japan 20,003 1,311,512 806,343 22,929 26,459 22,004
Malaysia 1,033 59,038 38,939 1,162 - 342
Philippines 2,801 112,398 81,486 4,455 1,220 1,937
Saudi Arabia 13,143 851,121 735,536 6,857 204 31,323
Singapore 3,056 334,713 197,574 1,672 7,855 13,212
South Korea 3,541 188,394 126,056 945 - 2,019
Taiwan 4,850 339,722 240,644 6,500 605 3,681
Thailand 1,913 136,041 82,028 4,945 533 1,272
Other Asian countries 6,111 304,619 248,328 8,895 1,738 13,287
Oceania, total 7,884 402,105 317,460 7,786 4,398 4,443
Australia 4,877 287,727 216,084 3,346 4,398 3,313
New Zealand 869 38,066 27,515 3,862 - 666
Other Oceania countries 2,137 76,312 73,860 578 - 464
All other countries 190 7,861 6,370 - - 87
[1] Includes lodging, meals, and cars provided by employers, as well as other forms of noncash compensation.
[2] Includes allowances, reimbursements or expenses paid by employers for cost of living and overseas differentials, home leave, housing, education, and other purposes.
[3] To the extent that taxpayers filing a joint return with 2 Form 2555's attached may report 2 different countries of residence, the number of returns by country
shown in column 1 is overstated, and geographic area totals do not add to the all geographic areas total.
NOTE: Detail may not add to totals because of rounding and taxpayer reporting variations.
SOURCE: SOI Bulletin, Winter 1994/95, Publication 1136 (Rev. 1-95).
Exculsions from
Allowances, Less: Form 2555
reimbursements, meals Other
or expenses and foreign Total Housing Housing
paid by lodging earned Income exclusion deduction
employers [2] excluded (less loss)
7 8 9 10 11 12
2,748,526 54,801 430,250 9,697,339 1,002,847 43,510
58,013 657 21,000 884,322 17,812 1,164
154,714 1,879 32,938 755,799 49,862 1,417
13,778 - 2,866 25,566 3,498 655
4,202 222 - 42,032 321 68
3,600 - 180 45,860 5,133 -
38,076 - 11,213 109,658 15,965 98
2,279 - - 17,041 773 223
7,762 - -790 28,864 2,552 -
9,636 - 3,230 31,269 924 -
1,157 - -78 26,704 516 12
2,594 10 13 14,040 691 -
39,521 579 9,660 204,164 13,744 183
2,421 - 460 32,743 855 119
3,964 232 - 16,317 342 -
13,283 499 4,217 60,689 3,032 6
12,442 337 1,967 100,852 1,515 55
3,731 301 1,868 70,267 670 12
1,179,558 3,566 235,494 3,733,197 379,510 18,739
15,109 205 581 63,732 2,913 68
82,341 - 13,126 154,591 21,328 495
2,769 - 1,799 14,831 629 -
334 - 85 10,531 10 -
121,726 789 18,777 472,916 55,649 1,766
101,965 409 35,962 768,445 30,576 1,627
5,559 19 1,208 36,225 1,602 113
2,953 - 502 17,523 583 47
48,139 - 4,002 172,803 12,924 825
5,080 - 860 10,952 1,713 197
47,293 749 8,337 113,047 13,820 147
32,183 - 4,659 35,159 2,945 3
5,457 - 315 11,066 1,227 -
34,554 248 4,973 102,582 11,521 999
2,715 - 653 35,801 768 461
70,055 80 11,270 316,972 32,334 1,909
7,607 113 572 60,754 2,535 53
575,695 545 125,561 1,246,652 181,032 9,793
18,025 411 2,252 88,616 5,401 238
83,691 4,541 18,214 373,754 17,745 1,098
28,504 1,219 3,943 102,945 6,775 131
11,464 760 2,740 36,732 1,320 -
7,240 230 2,316 50,775 1,386 618
36,483 1,631 9,215 183,303 8,264 350
1,210,417 43,640 109,501 3,562,201 520,973 20,539
34,913 3,953 3,528 69,832 14,549 182
163,265 21 12,140 419,453 112,991 3,391
7,052 170 -182 22,376 1,941 94
107,041 670 23,611 183,852 19,723 530
7,109 - 1,536 148,133 1,961 328
405,142 2,845 31,480 945,725 211,001 9,923
16,779 - 1,816 43,801 4,346 30
20,909 996 3,387 90,804 6,052 315
102,518 29,693 4,374 665,435 11,874 819
110,077 523 4,847 227,977 59,033 1,403
54,125 108 5,357 145,645 23,030 217
78,750 202 9,744 251,275 29,176 1,319
42,826 - 4,437 87,195 11,595 487
59,909 4,461 3,428 260,697 13,701 1,499
56,998 216 11,236 311,705 15,934 539
52,139 64 8,511 208,959 14,737 456
3,298 - 2,725 30,331 971 83
1,562 152 - 72,415 226 -
1,404 - - 5,833 342 -