Another reason to live in Costa Rica? This article appeared in www.amcostarica.com last week. It points that some American citizens are moving to Costa Rica and once there they continue to work by “telecommuting.” In many cases, telecommuting allows that individual to take advantage of IRS tax rules and they do not pay taxes on foreign earned income of up to $101,000. Tax savings could be substantial. We strongly recommend you consult with a tax professional familiar with the Foreign Earned Income rules, and how those rules apply to your own circumstances.