### Question
How does PART 1—INCOME TAXES (CONTINUED) define employer provided amounts?


### Answer
Under *26 CFR § 1.911-4*, **employer provided amounts** is defined as:

> any amounts paid or incurred on behalf of the individual by the individual's employer which are foreign earned income included in the individual's gross income for the taxable year (without regard to section 911)

#### Citation:
  - *26 CFR § 1.911-4*
  - Heading: **PART 1—INCOME TAXES (CONTINUED)**

