{
  "id": "EXCL_FOREIGN_EARNED_INCOME_WITHHOLDING",
  "name": "Foreign Earned Income Withholding Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "U.S. citizens working abroad who meet the physical presence or bona fide residence test for the Foreign Earned Income Exclusion.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Remuneration paid to U.S. citizens is excluded from 'wages' for withholding purposes if it is reasonable to believe the income will be excluded from gross income under Section 911.",
  "irc_reference": "IRC §3401(a)(8)(A)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}