retirement income – Foreign Tax Status Information Group (FTSIG)

PROOF OF FACTS: “Deferred earnings” paid in connection with government retirement earned as a “U.S. person” are not “foreign income” or taxable under I.R.C. 864(c)

By ftsig-admin | August 9, 2025

1. Proof 26 U.S.C. Subtitle A, Chapter 1, Subchapter N, Part I is where 26 U.S.C. §864 is found and it refers to all earnings WITHIN or WITHOUT the United StatesG as “foreign income”. So EVERYTHING subject to the income tax must be “foreign income” based on the above. But WHICH type of “foreign” do…