Recommended by IRS

About Form 2555, Foreign Earned Income

Information 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.

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

SOI tax stats - Individual foreign earned income/Foreign Tax Credit

International tax statistics - Individual foreign earned income/foreign tax credits
About IRS

Form 2555, Foreign Earned Income

If you qualify, you can use Form 2555, Foreign Earned Income, to figure your foreign earned income exclusion and your housing exclusion or deduction. You cannot exclude or deduct more than the amount of your foreign earned income for the year.
Forms and Instructions

Foreign earned income exclusion - bona fide residence test

The bona fide residence test applies to U.S. citizens and to any U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect.
General Information
Nonresidents

Instructions for Form 2555, Foreign Earned Income

If you qualify, you can use Form 2555 to figure your foreign earned income exclusion and your housing exclusion or deduction. You cannot exclude or deduct more than the amount of your foreign earned income for the year.
Forms and Instructions

Topic no. 601, Earned Income Credit

You may qualify for the earned income tax credit (EITC) if you worked last year but earned a low or moderate income. EITC is a refundable tax credit, which means that even if you don't owe any tax, you can still receive a refund.
Tax Topics

Who Qualifies for the Earned Income Tax Credit (EITC)

Find if you qualify for the Earned Income Tax Credit (EITC) with or without qualifying children or relatives on your tax return.
General Information
Individuals

Foreign governments and certain other foreign organizations

Investment income earned by a foreign government is not included in the gross income of the foreign government and is not subject to U.S. withholding tax.
General Information
Nonresidents

About Form 673, Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911

Information about Form 673, including recent updates, related forms, and instructions on how to file. File Form 673 with your employer to claim an exemption from U.S. income tax withholding on wages earned abroad to the extent of the foreign earned income exclusion and foreign housing exclusion.
General Information
Individuals

Form 673, Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911

File Form 673, Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911, with your U.S. employer to claim an exemption from U.S. income tax withholding on wages earned abroad to the extent of the foreign earned income exclusion and foreign housing exclusion.
Forms and Instructions