[ephesus]

Only income above the equivalent of $80,000.

[_delirium]

It's now up to $91,400 (http://www.irs.gov/businesses/small/international/article/0,...).

Plus if your income is in, say, Europe, it's effectively all excluded, because you can offset the European taxes (which are usually higher) one-for-one against U.S. taxes, ending up owing nothing.