### Question
What does foreign earned income mean?


### Answer
**Foreign earned income** has the following meaning in *26 CFR § 1.911-3*:

> earned income (as defined in paragraph (b) of this section) from sources within a foreign country (as defined in § 1.911-2(h)) that is earned during a period for which the individual qualifies under § 1.911-2(a) to make an election

#### Citation:
  - *26 CFR § 1.911-3*
  - Heading: **PART 1—INCOME TAXES**

