### Question
How does the law define employer provided amounts?


### Answer
Under *26 U.S.C. § 911*, **employer provided amounts** is defined as:

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

#### Citation:
  - *26 U.S.C. § 911*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart B-Earned Income of Citizens or Residents of United States**

