Relief for taxpayers who work abroad in combat zones but keep a U.S. abode: They can take the foreign earned income exclusion, thanks to a 2018 law. U.S. citizens who live and work overseas can exclude on 2018 returns up to $103,900 of their income earned abroad if they were bona fide residents of another country for the full year, or they were outside the U.S. for at least 330 days in a 12-month span. The worker must also have a tax home in the foreign country. Generally, an individual won’t be treated as having a tax home overseas if he or she keeps an abode in the U.S. Congress amended the applicable statute this year to remove the U.S. abode limitation for individual taxpayers who work in combat zones such as Iraq and Afghanistan.