### Question
How is the term employer provided amounts defined?


### Answer
The term **employer provided amounts** is defined in *26 CFR § 1.911-4* as the following:

> 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*
