[Verse 1] Pack your passport, grab your dreams, but Uncle Sam will follow Every dollar that you earn, from Tokyo to Apollo Worldwide taxation grips you tight, no escape from duty Citizens and residents alike, pay up to the Treasury [Chorus] Eight-sixty-one through sixty-five, source rules come alive Nine-oh-one credit saves the day, double tax away Nine-eleven exclusion bright, foreign income takes flight Remember these numbers, they're your international guide [Verse 2] Where's your money coming from? Source rules hold the answer U.S. soil or foreign ground, like a tax code dancer Services where performed, property where it's used Royalties from where they're born, no confusion or excuse [Chorus] Eight-sixty-one through sixty-five, source rules come alive Nine-oh-one credit saves the day, double tax away Nine-eleven exclusion bright, foreign income takes flight Remember these numbers, they're your international guide [Verse 3] Foreign taxes that you paid, credit comes to rescue Direct payments, deemed-paid too, limitations pursue Basket categories sort your income nice and clean Carryforward ten long years, carryback just one scene [Bridge] Bona fide resident or physical presence test Housing exclusion sweetens up your foreign nest Hundred-twenty thousand dollars disappear from sight But only if you qualify and get your timing right [Chorus] Eight-sixty-one through sixty-five, source rules come alive Nine-oh-one credit saves the day, double tax away Nine-eleven exclusion bright, foreign income takes flight Remember these numbers, they're your international guide [Outro] Global citizens take note, these provisions intertwine Master source and credit rules, foreign exclusions align International tax framework, complex but defined
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