Working in a Foreign Country

I believe the US is the only country to tax its citizens on their worldwide income. Mitigating this harsh policy is the rule that allows those working in foreign countries to exclude $92,900 in foreign income from their taxable income. To qualify you have to be either a full time resident of a foreign country for a year or be present in a foreign country for all but 35 days in a 12 month period. Foreign taxes paid on the excluded income don't qualify for the foreign tax credit.