Broadly speaking, off-farm income falls into two categories: earned income, which requires work or time, and unearned income, which comes from passive sources or public transfers. The majority — about ...

Holding: The Tax Court held that Henaire was not entitled to the Sec. 911(a)(1) foreign earned income exclusion for her income from her work in Australia with Northrop Grumman at JDFPG in 2017 and ...