you have to live outside the country for 11+ months to take advantage of the deduction
of course, there’s the whole “paying taxes to a country where you’re not living” issue... something only the US believes its due (and some small dot of a country).
king george never thought of anything so invasive
One of the great things about this is there are some countries that don’t require you to pay taxes at all (Bahamas, Bermuda, Hong Kong), and others that use the “territorial tax system”, whereby you only have to pay taxes on income that is sourced in that country.
Countries that use the territorial tax system include Panama, the Philippines, etc. That means I can use the exemption and if I live in the Philippines and the money I make doesn’t come from the Philippines, I can pay zero on the $100,800.