### Question
Can you define what foreign move means?


### Answer
**Foreign move** is defined as the following in *26 U.S.C. § 217*:

> the commencement of work by the taxpayer at a new principal place of work located outside the United States

#### Citation:
  - *26 U.S.C. § 217*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

