A US Citizen, Who Uses a Calendar Year as His Tax

question 15

Multiple Choice

A U.S. citizen, who uses a calendar year as his tax year, is transferred to a foreign country by his employer. The U.S. citizen arrived in the foreign country on November 3 of last year. Residency is expected to be maintained in the foreign country until August 4 of next year. None of the years are a leap year. The first year for which an earned income exclusion can be claimed is

• A) next year.
• B) last year.
• C) the current year.
• D) The earned income exclusion cannot be claimed.

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Definitions:

Adaptive Immunity

Adaptive immunity refers to the defense mechanisms in the body that are developed specifically against an antigen, including the production of antibodies and generation of memory lymphocytes.

Cytokine

Protein or peptide secreted by a cell that regulates the activity of neighboring cells.

Lymphocyte Proliferation

The rapid increase or multiplication of lymphocytes, a type of white blood cell, often in response to infection or disease.

Helper T Cells

A type of T cell that plays a central role in the immune response, helping to activate and direct other immune cells.