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<p>Source? I’ve never heard of it.</p>
<p>As a US citizen living abroad,you will be able to exclude up to $87,600 from your foreign earned income and there is a residency requirement, that is, you have to spend at least 330 days out of 365 out of the US.</p>
<p>In addition, you can claim a deduction or a tax credit all of the income taxes you paid in China.</p>