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The Foreign Earned Income exclusion does not apply to capital gains, investment or any other "unearned income." So a retired person would by able to claim the FEIE exclusion -- they'd be taxed as if they lived in the United States (with deductions for foreign taxes paid.) Pensions, disability payments, annuity payouts.. not under the FEIE. So for a lower-income retired person, double taxation is a huge problem.


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