Form 673, Statement for Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusions Provided by Section 911
Form 673 is the statement a US employee working abroad gives their employer to stop US income tax withholding on wages expected to qualify for the foreign earned income and housing exclusions. Fill in the official PDF below.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 673?
US citizens working abroad can often exclude foreign earned income and certain housing amounts from US tax under section 911, claimed on Form 2555 at filing time. Form 673 addresses the paycheck side: it certifies to your employer that you expect to qualify under the bona fide residence test or the physical presence test, so the employer can stop withholding federal income tax on the wages you expect to exclude.
The form is given to your employer, not filed with the IRS. The employer can rely on it unless they have reason to believe you will not qualify. It affects federal income tax withholding only, and you still file a return and Form 2555 to actually claim the exclusion.
Who files 673?
- US citizens working abroad who expect to meet the bona fide residence test for a full tax year
- US citizens abroad who expect to meet the physical presence test of 330 full days in a 12-month period
- Employees of US employers whose paychecks would otherwise have federal income tax withheld on foreign wages
- Workers claiming the foreign housing exclusion in addition to the earned income exclusion
How to fill out 673
- Enter your name, Social Security number, and the tax year the statement covers.
- In Part I, check whether you expect to qualify under the bona fide residence test or the physical presence test and fill in the qualifying period dates.
- In Part II, estimate your housing exclusion amounts if you are claiming the foreign housing exclusion.
- Sign and date the certification in Part III.
- Download the completed PDF and give it to your employer, not the IRS. Give your employer an updated form if your situation changes.
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Frequently asked questions
Does Form 673 mean I owe no US tax on my foreign wages?
No, it only stops withholding. Whether the income is actually excluded is decided when you file your return with Form 2555. If you end up not qualifying, you may owe tax and possibly estimated tax penalties, so only submit the form if you reasonably expect to qualify.
Does Form 673 affect Social Security and Medicare taxes?
No. It covers federal income tax withholding only. FICA taxes on wages paid by a US employer generally continue unless a totalization agreement or another rule applies.
How often do I need to give my employer Form 673?
The form states the tax year it applies to, and many employers ask for a new one each year. Submit an updated form, or tell your employer to resume withholding, if you no longer expect to qualify.