Foreign Housing Exclusion - can one spouse claim both residences?

Let's say a married couple, filing jointly, both qualify for FEIE and thus the foreign housing exclusion. They maintained two residences (not within commuting distance), due to adverse living conditions (e.g. Covid).

Can one spouse claim the foreign housing exclusion for both residences with one residence being a "Separate Family Residence"? I googled, but nothing about this situation comes up.

Posted Apr 25, 2022, 10:54 AM UTC

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