### Question
What is the definition of employer provided amounts?


### Answer
The definition of **employer provided amounts** is as follows in *26 CFR § 1.911-4*:

> 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*
