Defense Contractor Employee Overseas Compensation and the Foreign Earned Income Act of 1978

Abstract

The objective of this research was to develop a definitive DOD pricing instruction for tax allowance compensation. The instruction applies to service contracts for personnel involved in AF and FMS contracts overseas. The information provided to the individual taxpayer by the IRS was consolidated into a format usable by the AF contract negotiator to set the AF objective for tax allowance. Tax allowance compensation is necessary because of the adverse impact of the Foreign Earned Income Act of 1978 on contract employees going overseas. Basic models were developed to aid the calculation of the tax allowance for a representative contractor employee.

Open PDF

Document Details

Document Type
Technical Report
Publication Date
Jun 01, 1980
Accession Number
ADA087222

Entities

People

  • David F. Whealdon
  • James D. Mayer

Organizations

  • Air Force Institute of Technology

Tags

Communities of Interest

  • Biomedical
  • Human Systems

DTIC Thesaurus Topics

  • Air Force
  • Business Administration
  • Commerce
  • Congress
  • Contractors
  • Contracts
  • Department Of Defense
  • Department Of State
  • Families (Human)
  • Governments
  • Household Goods
  • Instructions
  • Law
  • Money
  • Procurement
  • Revenue
  • United States

Fields of Study

  • Business

Readers

  • Government Contracting/Procurement.
  • Government and Public Administration Law.
  • Logistics and Supply Chain Management.