The document discusses the US Expatriate Tax Break known as the foreign earned income exclusion. To qualify for this exclusion, a taxpayer must [1] have foreign earned income, [2] have a tax home in a foreign country, and [3] meet either the bona fide resident test or the physical presence test. The bona fide resident test requires residing in a foreign country for an entire calendar year, while the physical presence test requires being physically present in a foreign country for at least 330 days in a 12 month period.