Recommended by IRS
About Form 2555, Foreign Earned IncomeInformation about Form 2555, Foreign Earned Income, including recent updates, related forms and instructions on how to file.
Form 2555
PDF
PDF version of Form 2555.
Instructions for Form 2555
PDF
Instructions explaining how to file Form 2555.
Found 299 Matching Items; Displaying 1 - 10.
Foreign earned income exclusion - what is foreign earned income
The foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction are based on foreign earned income.
General Information
Nonresidents
Foreign earned income exclusion
You may qualify for the foreign earned income, foreign housing exclusions and the foreign housing deduction if you meet certain requirements. Learn more.
General Information
Nonresidents
Choosing the foreign earned income exclusion
The foreign earned income exclusion is voluntary.
General Information
Nonresidents
Figuring the foreign earned income exclusion
If you are eligible for the exclusion this section will assist you in determining how much you can exclude.
General Information
Nonresidents
Foreign earned income exclusion – Tax home in foreign country
To qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, your tax home must be in a foreign country throughout your period of bona fide residence or physical presence abroad.
General Information
Nonresidents
Extension to claim foreign earned income exclusion
You generally cannot get an extension of more than 6 months. However, if you are outside the United States and meet certain tests, you may be able to get a longer extension.
General Information
Nonresidents
About Form 2555, Foreign Earned Income
Information about Form 2555, Foreign Earned Income, including recent updates, related forms, and instructions on how to file. If you qualify, you can use Form 2555 to figure your foreign earned income exclusion and your housing exclusion or deduction.
General Information
Individuals
Foreign earned income exclusion - forms to file
Describes when to file Form 2555 or Form 2555-EZ to claim the foreign earned income exclusion.
General Information
Nonresidents
Foreign earned income exclusion – Physical presence test
You meet the physical presence test if you are physically present in a foreign country or countries 330 full days during a period of 12 consecutive months.
General Information
Nonresidents
Revoking your choice to exclude foreign earned income
You can revoke your choice for any tax year.You do this by attaching a statement that you are revoking one or more previously made choices to the return or amended return for the first year that you do not wish to claim the exclusion(s).
General Information
Nonresidents