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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.
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SOI Tax Stats - Definitions of selected terms and concepts for corporate foreign tax credit
SOI Tax Stats - Corporate Foreign Tax Credit Study Terms and Concepts
About IRS
Tax Professionals
Fixed, determinable, annual, or periodical (FDAP) income
This section defines FDAP income and discusses its tax treatment.
General Information
Nonresidents
About Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations
Information about Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations, including recent updates, related forms, and instructions on how to file. File Form 5471 to satisfy the reporting requirements of sections 6038 and 6046, and the related regulations.
General Information
Individuals
Questions and Answers on the Net Investment Income Tax
Section 1411 of the IRS Code imposes the Net Investment Income Tax (NIIT). Find answers to questions about how the code may affect your taxes.
News
Form 2350 (sp), Application for Extension of Time to File U.S. Income Tax Return (Spanish version)
U.S. citizens and resident aliens abroad file Form 2350 (SP), Application for Extension of Time to File U.S. Income Tax Return (Spanish version), to ask for an extension of time to file their tax return only if they expect to file Form 2555 or 2555-EZ and need the time to meet either the bona fide residence test or the physical presence test to qualify for the foreign earned income exclusion and/or the foreign housing exclusion or deduction.
Forms and Instructions
FAQs for Nonresident Alien Individuals and Foreign Businesses with Employees or Agents Impacted by COVID-19 Emergency Travel Disruptions
The global outbreak of the COVID-19 virus (the COVID-19 Emergency) has significantly limited the ability of many individuals to leave the United States. Regardless of whether they are infected with the COVID-19 virus, individuals may have become severely restricted in their movements, including by order of government authorities.
General Information
About Form 1040, U.S. Individual Income Tax Return
Information about Form 1040, U.S. Individual Income Tax Return, including recent updates, related forms and instructions on how to file. Form 1040 is used by citizens or residents of the United States to file an annual income tax return.
General Information
Individuals
Form 1116 — Certain income re-sourced by treaty - YouTube video text script
Form 1116 — Certain income re-sourced by treaty - YouTube video text script
General Information
Tax Professionals
About Form 2350, Application for Extension of Time to File U.S. Income Tax Return
Information about Form 2350, Application for Extension of Time to File U.S. Income Tax Return, including recent updates, related forms and instructions on how to file.
General Information
Fremont business owner pleads guilty to crimes in scheme to avoid millions of dollars in income taxes
April 25, 2023 — Roger Chi Quan, pleaded guilty to crimes related to a scheme to underreport his 2017 business income by over $4 million, announced United States Attorney Ismail J. Ramsey and Kareem Carter, Acting Special Agent in Charge of the IRS - Criminal Investigation Washington D.C. Field Office. The guilty plea was accepted by the Honorable Edward J. Davila, United States District Court.
News
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