the course is (federal income tax) and the discussion topic about (( Internet sources such as those having "Fool", "opedia", "For Dummies" etc. are not acceptable. )) * I put my friend's discussion in the instruction and I need someone to write a response ((few words)) about my friend discussion.

my friend's discussion : An American citizen can exclude self-employment income from his/her worldwide income. American citizens can claim the foreign earned income exclusion on that part of income that is classified as foreign earned self-employment income. This amount that has been excluded will lead to reduction of the individual’s regular income tax. However it will not reduce that individual’s self employment tax. Other exclusions include payment received for services provided in international waters (and not foreign countries), payments received either as a military or a civilian employee of the U.S. Government etc.The exclusions are limited to foreign earned income exclusion and the foreign housing exclusion. The housing exclusion is available to those individuals whose tax home is in a foreign country and the individual must be eligible for exclusions as per the bona-fide residence test or the physical presence test. Reference: Foreign Earned Income Exclusion. (2018, May 30th). Retrieved from https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion (Links to an external site.)Links to an external site.