D.C. Circuit: Exclusion of international flight attendant’s income

Exclusion of international flight attendant’s income

The U.S. Court of Appeals for the District of Columbia Circuit today affirmed a decision of the Tax Court, concluding that under section 911, a U.S. citizen who lived in Hong Kong and worked as an international flight attendant for a U.S. carrier could only exclude the portion of earnings that were related to the taxpayer’s time spent working in or over foreign countries.

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The case is: Rogers v. Commissioner, No. 13-1241 (D.C. Cir. April 17, 2015)

The D.C. Circuit, however, remanded to the Tax Court a factual question for clarification—that is, whether the full amount of “guarantee pay” that was paid to the taxpayer when a flight was cancelled, and paid with the expectation that the taxpayer would remain in Hong Kong, was properly excluded from income under section 911.


Read the decision [PDF 54 KB] of the D.C. Circuit.

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