[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301567-105":53,"doc-detail-301567-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","soi-bulletin-volume-44-issue-3-quarterly-statistics-of-income-report","SOI Bulletin - Volume 44 - Issue 3 - Quarterly Statistics of Income Report","","SOI Bulletin Quarterly Statistics of Income Report presents written descriptive analyses of Statistics of Income data previously released on the IRS SOI Tax Stats webpage, derived from tax and information returns filed with the IRS. The issue highlights results for U.S. taxpayers’ individual foreign-earned income and foreign tax credit, including year-over-year changes in reported totals, regional patterns, and key components such as exclusions and housing exclusion trends. It also outlines how the statistics are compiled from Forms 2555, 1116, and 1040.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/soi-bulletin-volume-44-issue-3-quarterly-statistics-of-income-report/301567/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/soi-bulletin-volume-44-issue-3-quarterly-statistics-of-income-report/301567.png","ImageObject",442,249,{"name":88,"@type":89},"นรินทร์","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who issues the SOI Bulletin and how often is it published?","Question",{"text":108,"@type":109},"The Statistics of Income (SOI) Bulletin is issued quarterly by the Statistics of Income Division of the Internal Revenue Service.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What data is analyzed in this issue?",{"text":113,"@type":109},"The report provides descriptive analyses based on SOI data collected from distinct types of tax and information returns filed with the IRS and included in SOI’s programs.",{"name":115,"@type":106,"acceptedAnswer":116},"Which IRS forms does the article use for the foreign-earned income and foreign tax credit statistics?",{"text":117,"@type":109},"The statistics are based on data compiled from Form 2555, Form 1116, and Form 1040.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301567,1789783594,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":140},2336475104957,"https://ap-avatar.wpscdn.com/avatar/22000c4c6bd8a5076e1?x-image-process=image/resize,m_fixed,w_180,h_180&k=1787554080175789136","SOI BULLETIN  \nA QUARTERLY STATISTICS OF INCOME REPORT  \nVolume 44 | Number 3  \nThe Statistics of Income (SOI) Bulletin is issued quarterly by the Statistics of Income Division of the Internal Revenue Service. This report provides written descriptive analyses of statistics previously released on SOI’s Tax Stats webpage (see www. [irs.gov/statistics](irs.gov/statistics)) based on the data collected from the distinct types of tax and information returns filed with the IRS and included in SOI’s programs. Periodically, this report also includes results from special analytical studies of particular interest to students of the U.S. tax system, tax policymakers, and tax administrators. Selected historical and other data tables, previously published in the spring issue of the SOI Bulletin are now only available on SOI’s Tax Stats webpages ofthe IRS website ([https://](https://)[ ](https://)[www.irs.gov/statistics/soi-tax-stats-historical-data-tables](www.irs.gov/statistics/soi-tax-stats-historical-data-tables)). Information on the availability of supplemental data on the topics included in this issue or other SOI subjects, may be obtained by sending an email to SOI’s Statistical Information Services at sis@ [irs.gov](irs.gov), or by writing to the Director, Statistics of Income Division OS:RAAS:S, Internal Revenue Service, 1111 Constitution Avenue, NW, K-Room 4112, Washington, D.C. 20224.  \nThe SOI Bulletin was prepared under the direction of Wayne Kei, Chief, Data Dissemination Section. Lisa Smith (layout and graphics editor) prepared the manuscript. Spencer Adams (writer/editor) and Beth Kilss (contractor) also made major contributions in the production of this issue. Views expressed in the article are those of the author(s) and do not necessarily represent the views of the Treasury Department or the Internal Revenue Service.  \nNOTE: When using information from this report, cite the  \npublication as follows—Internal Revenue Service Statistics of Income Bulletin Winter 2025  \nWashington, D.C.  \nInside This Issue  \nIndividual Foreign-Earned Income and Foreign  \nTax Credit, 2021 2  \nby Jeff Curry and Maureen Keenan Kahr  \nFor 2021, the total amount of foreign-earned income reported by U.S. taxpayers decreased 17.0% in real terms to just under $48.2 billion, compared to the total amount reported for 2016. Returns from all named regions showed decreases in total foreign-earned income with returns from Asian-based countries realizing the largest decrease (in real dollars), falling by more than $6.5 billion, while European-based countries (down $2.0 billion), North American-based countries (down $0.9 billion), and African-based countries (down $0.7 billion) showed losses. As for foreign-source gross income reported by U.S. taxpayers, it grew 49.4% in real terms to $365.5 billion for 2021, and the total foreign tax credit claimed rose 30.0% to just under $29.5 billion.  \n[w w w . i r s . g o v / s t a t i s t i c s](w w w . i r s . g o v / s t a t i s t i c s)  \nStatistics of Income Bulletin | Winter 2025  \nIndividual Foreign-Earned Income and Foreign Tax Credit, 2021  \nBy Jeff Curry and Maureen Keenan Kahr  \nFor 2021, the total amount of foreign-earned income reported  \nby U.S. taxpayers decreased in real terms to just under $48.2 billion, a 17.0% decline from 2016 levels of over $58.0 billion. However, foreign-source gross income reported by U.S.  \ntaxpayers increased in real terms by 49 .4% to $365.5 billion for the year, while the total foreign tax credit claimed grew 30.0% to just under $29.5 billion. Unless otherwise stated, the statistics reported in this article are based on data compiled from Form 2555, Foreign Earned Income, Form 1116, Foreign Tax Credit, and Form 1040, U. S. Individual [Income Tax Return. U.S. tax](Income Tax Return. U.S. tax)payers file these forms with their individual income tax returns to report foreign-earned income and claim the foreign tax credit.  \nForeign-Earned Income Highlights  \nFor 2021, over 437,000","cbCaiiK2VqpGk78b","https://ap.wps.com/l/cbCaiiK2VqpGk78b","pdf",1774276,29,"English","# Inside This Issue\n## Individual Foreign-Earned Income and Foreign Tax Credit, 2021","[{\"question\":\"Who issues the SOI Bulletin and how often is it published?\",\"answer\":\"The Statistics of Income (SOI) Bulletin is issued quarterly by the Statistics of Income Division of the Internal Revenue Service.\"},{\"question\":\"What data is analyzed in this issue?\",\"answer\":\"The report provides descriptive analyses based on SOI data collected from distinct types of tax and information returns filed with the IRS and included in SOI’s programs.\"},{\"question\":\"Which IRS forms does the article use for the foreign-earned income and foreign tax credit statistics?\",\"answer\":\"The statistics are based on data compiled from Form 2555, Form 1116, and Form 1040.\"}]","SOI Bulletin - Volume 44 - Issue 3 - Quarterly Statistics of Income Report | PDF",10]