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Internal Revenue Service ... See Pub. 519, U.S. Tax. Guide for Aliens, for details. Foreign country. A foreign country is.
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You cannot exclude income that is required to be reported on your tax return.
Individuals who receive income that is not eligible for exclusion.
You must report all income received on your tax return, including income that cannot be excluded.
The purpose is to ensure that all income is reported accurately and tax is paid as required.
All income, regardless of source, must be reported on your tax return.
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