Filing requirement, foreign earned income exclusion

[Penelope]

According to Chart A, page 3-11, in 2005, a married couple under age 65, would be required to file if their "gross income" is more than $16,400.

Gross income would be the figure *before* the foreign earned income exclusion....Right? So, even if taxpayers with foreign earned income of, say $20,000, have an adjusted gross of zero, they still need to file....?

Thanks.

[Bees Knees]

Yes because the only way you can take the foreign earned income exclusion is to file a return and "elect" to take it by filing Form 2555. If you don't file a return, you don't get the foreign earned income exclusion.