Form 2555, Foreign Earned Income
Form 2555 figures the foreign earned income exclusion and the housing exclusion or deduction for Americans working abroad. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 2555?
Form 2555, Foreign Earned Income, is how qualifying U.S. citizens and resident aliens exclude foreign earned income from U.S. tax, and figure a housing exclusion or deduction for foreign housing costs. To qualify you need a tax home in a foreign country and must meet either the bona fide residence test or the physical presence test.
The exclusion applies to earned income such as wages and self-employment income from work performed abroad. The maximum exclusion is adjusted each year, so check the current instructions for the amount. Excluded income still appears on your return: the form is attached to Form 1040 and the exclusion is entered as a negative amount on Schedule 1.
Who files 2555?
- U.S. citizens living and working abroad who meet the bona fide residence test
- Citizens or resident aliens physically present in a foreign country for at least 330 full days in a 12-month period
- Expats with employer-provided or self-paid foreign housing costs to exclude or deduct
- Self-employed Americans abroad, who can exclude income but still owe self-employment tax
How to fill out 2555
- Complete Part I with your foreign address, employer details, and tax home information.
- Fill in Part II for the bona fide residence test or Part III for the physical presence test, including your travel dates.
- Report all foreign earned income for the year in Part IV, including wages, allowances, and the value of housing provided by an employer.
- Work through Parts VI through IX to figure the housing exclusion or deduction and the foreign earned income exclusion.
- Download the PDF, attach it to your Form 1040, and enter the exclusion as directed on Schedule 1.
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Frequently asked questions
What is the difference between the two qualifying tests?
The bona fide residence test looks at whether you genuinely reside in a foreign country for an uninterrupted period including a full tax year. The physical presence test is purely day counting: 330 full days in a foreign country during any 12-month period.
Does the exclusion cover investment income or pensions?
No. Only earned income, such as salary, wages, and self-employment income from services performed abroad, qualifies. Interest, dividends, pensions, and capital gains are not excludable on Form 2555.
Can I claim both the exclusion and the foreign tax credit?
Not on the same income. You cannot take a Form 1116 credit for foreign taxes paid on income you excluded, though you can use the credit for foreign taxes on income above the exclusion.