On her 2007 tax return, Rogers excluded 100% of her United wages on Form 2555- EZ, Foreign Earned Income Exclusion.

FORBES: Tax Court: International Airspace Is Not A Foreign Country

Possibly with the benefit of the foreign earned income exclusion and the credit for whatever they paid Minnesota, the tab will not be overwhelming.

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There is, however, a foreign earned income exclusion.

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The IRS argued that the wages earned by Rogers on flights in the U.S. and in international airspace did not constitute foreign earned income, as they were not earned in a foreign country, and thus were not eligible for exclusion.

FORBES: Tax Court: International Airspace Is Not A Foreign Country