PDF document
- 1 -

Enlarge image
                                                                                                                                      OMB No. 1545-0074 
                                                      Foreign Earned Income 
Form  2555 
                                                           Attach to Form 1040 or 1040-SR.                                              2023
Department of the Treasury           Go to www.irs.gov/Form2555 for instructions and the latest information.                          Attachment 
Internal Revenue Service                                                                                                              Sequence No. 34 
                                            For Use by U.S. Citizens and Resident Aliens Only 
Name shown on Form 1040 or 1040-SR                                                                                         Your social security number 

Part I        General Information 
   1  Your foreign address (including country)                                                                             2  Your occupation 

   3   Employer’s name
   4 a Employer’s U.S. address
   b   Employer’s foreign address
   5   Employer is (check            a      A foreign entity                                       b  A U.S. company                  c     Self 
       any that apply):              d      A foreign affiliate of a U.S. company                  e  Other (specify)
   6 a If you previously filed Form 2555 or Form 2555-EZ, enter the last year you filed the form.
   b   If you didn’t previously file Form 2555 or Form 2555-EZ to claim either of the exclusions, check here                     and go to line 7.
   c   Have you ever revoked either of the exclusions?  .    . .            .   .  . .   .     .   .  . . .    .    . .  .   .   . .        Yes        No
   d   If you answered “Yes,” enter the type of exclusion and the tax year for which the revocation was effective.
   7   Of what country are you a citizen/national?
   8a  Did you maintain a separate foreign residence for your family because of adverse living conditions at your 
       tax home? See Second foreign household in the instructions  .                 .   .     .   .  . . .    .    . .  .   .   . .        Yes        No
   b   If “Yes,” enter city and country of the separate foreign residence. Also, enter the number of days during your tax year that you
       maintained a second household at that address. 
   9   List your tax home(s) during your tax year and date(s) established.

       Next, complete either Part II or Part III. If an item doesn’t apply, enter “N/A.” If you don’t give 
              the information asked for, any exclusion or deduction you claim may be disallowed. 
Part II       Taxpayers Qualifying Under Bona Fide Residence Test  
              Note: Only U.S. citizens and resident aliens who are citizens or nationals of U.S. treaty countries can use this 
              test. See instructions.
10     Date bona fide residence began                                                    , and ended
11     Kind of living quarters in foreign country:         a Purchased house             b         Rented house or apartment          c     Rented room 
                                                           d Quarters furnished by employer 
12a    Did any of your family live with you abroad during any part of the tax year?  .                . . .    .    . .  .   .   . .        Yes        No
   b   If “Yes,” who and for what period?
13a    Have  you  submitted  a  statement  to  the  authorities  of  the  foreign  country  where  you  claim  bona  fide 
       residence that you aren’t a resident of that country? See instructions  .               .   .  . . .    .    . .  .   .   . .        Yes        No
   b   Are you required to pay income tax to the country where you claim bona fide residence? See instructions  .                           Yes        No
       If you answered “Yes” to 13a and “No” to 13b, you don’t qualify as a bona fide resident. Don’t complete the rest of 
       this part. 
14     If you were present in the United States or its territories during the tax year, complete columns                 (a)–(d) below. Don’t include the
       income from column (d) in Part IV, but report it on Form 1040 or 1040-SR. 
     (a) Date        (b) Date left      (c) Number of (d) Income earned in           (a) Date         (b) Date left   (c)  Number of  (d) Income earned in  
   arrived in U.S.         U.S.         days in U.S.       U.S. on business        arrived in U.S.        U.S.        days in U.S. on   U.S. on business 
                                        on business        (attach computation)                                          business           (attach computation)

15a    List any contractual terms or other conditions relating to the length of your employment abroad.

   b   Enter the type of visa under which you entered the foreign country.
   c   Did your visa limit the length of your stay or employment in a foreign country? If “Yes,” attach explanation .                       Yes    No
   d   Did you maintain a home in the United States while living abroad?  .              .     .   .  . . .    .    . .  .   .   . .        Yes    No
   e   If “Yes,” enter address of your home, whether it was rented, the names of the occupants, and their relationship  
       to you. 

For Paperwork Reduction Act Notice, see the Instructions for Form 1040.                               Cat. No. 11900P                       Form 2555 (2023) 



- 2 -

Enlarge image
Form 2555 (2023)                                                                                                                         Page  2 
Part III    Taxpayers Qualifying Under Physical Presence Test  
            Note: U.S. citizens and all resident aliens can use this test. See instructions.
16    The physical presence test is based on the 12-month period from                                           through 
17    Enter your principal country of employment during your tax year.
18    If you traveled abroad during the 12-month period entered on line 16, complete columns (a) (f)–  below. Exclude travel between 
      foreign countries that didn’t involve travel on or over international waters, or in or over the United States, for 24 hours or more. 
      If you have no travel to report during the period, enter “Physically present in a foreign country or countries for the entire 12-
      month period.” Don’t include the income from column  (f)below in Part IV, but report it on Form 1040 or 1040-SR. 
                                                                                               (d) Full days   (e) Number of   (f) Income earned in U.S.  
                   (a)  Name of country                  (b) Date arrived      (c) Date left    present in   days in U.S.          on business (attach  
                     (including U.S.)                                                             country       on business         computation)

Part IV     All Taxpayers 
Note: Enter on lines 19 through 23 all income, including noncash income, you earned and actually or constructively received during 
your 2023 tax year for services you performed in a foreign country. If any of the foreign earned income received this tax year was 
earned in a prior tax year, or will be earned in a later tax year (such as a bonus), see the instructions.      Don’t  include income from line 
14,  column  (d)  , or  line  18,  column (f)  . Report  amounts  in  U.S.  dollars,  using  the  exchange  rates  in  effect  when  you  actually  or 
constructively received the income. 
      If you are a cash basis taxpayer, report on Form 1040 or 1040-SR all income you received in 2023, no matter when you 
      performed the service. 
                                                                                                                                    Amount 
                                               2023 Foreign Earned Income                                                           (in U.S. dollars) 
19    Total wages, salaries, bonuses, commissions, etc.  .        . .     .  . .   . . .     .  .  . .     . .     . .       19 
20    Allowable share of income for personal services performed (see instructions): 
   a  In a business (including farming) or profession .      . .  . .     .  . .   . . .     .  .  . .     . .     . .      20a 
   b  In a partnership. List partnership’s name and address and type of income.
                                                                                                                            20b 
21    Noncash  income  (market  value  of  property  or  facilities  furnished  by  employer—attach  statement 
      showing how it was determined): 
   a  Home (lodging)  .     .  .      . . .    . . . .   .   . .  . .     .  . .   . . .     .  .  . .     . .     . .      21a 

   b  Meals  .     .  . .   .  .      . . .    . . . .   .   . .  . .     .  . .   . . .     .  .  . .     . .     . .      21b 

   c  Car  .     . .  . .   .  .      . . .    . . . .   .   . .  . .     .  . .   . . .     .  .  . .     . .     . .      21c 
   d  Other property or facilities. List type and amount.
                                                                                                                            21d 
22    Allowances, reimbursements, or expenses paid on your behalf for services you performed: 
   a  Cost of living and overseas differential  .    .   .   . .  . .     .  . .   . . .       22a 
   b  Family  .    .  . .   .  .      . . .    . . . .   .   . .  . .     .  . .   . . .       22b 
   c  Education .     . .   .  .      . . .    . . . .   .   . .  . .     .  . .   . . .       22c 
   d  Home leave  .     .   .  .      . . .    . . . .   .   . .  . .     .  . .   . . .       22d 
   e  Quarters  .     . .   .  .      . . .    . . . .   .   . .  . .     .  . .   . . .       22e 
   f  For any other purpose. List type and amount.
                                                                                               22f 

   g  Add lines 22a through 22f         . .    . . . .   .   . .  . .     .  . .   . . .     .  .  . .     . .     . .      22g 
23    Other foreign earned income. List type and amount.
                                                                                                                             23 

24    Add lines 19 through 21d, line 22g, and line 23        . .  . .     .  . .   . . .     .  .  . .     . .     . .       24 

25    Total amount of meals and lodging included on line 24 that is excludable (see instructions)  .         .     . .       25 
26    Subtract line 25 from line 24. Enter the result here and on line 27 on page 3. This is your    2023 foreign 
      earned income .       .  .      . . .    . . . .   .   . .  . .     .  . .   . . .     .  .  . .     . .     . .       26 
                                                                                                                                    Form 2555 (2023) 



- 3 -

Enlarge image
Form 2555 (2023)                                                                                                             Page  3 
Part V    All Taxpayers 

27  Enter the amount from line 26  .    . . .   . .  .    . .    . .  . . .   .             . . .  . . . . . .      27 
    Are you claiming the housing exclusion or housing deduction? 
         Yes. Complete Part VI.
         No. Go to Part VII.
Part VI   Taxpayers Claiming the Housing Exclusion and/or Deduction 

28  Qualified housing expenses for the tax year (see instructions) .  . . .   .             . . .  . . . . . .      28 
29a Enter location where housing expenses incurred. See instructions.
b   Enter limit on housing expenses. See instructions.    . .    . .  . . .   .             . . .  . . . . . .      29b 
30  Enter the smaller of line 28 or line 29b  . . .  .    . .    . .  . . .   .             . . .  . . . . . .      30 
31  Number  of  days  in  your  qualifying  period  that  fall  within  your  2023  tax  year 
    (see instructions)  .    . . .    . . . .   . .  .    . .    . .  . . .   .             .   31         days 
32  Multiply $52.60 by the number of days on line 31. If 365 is entered on line 31, enter $19,200 here .     .      32 
33  Subtract line 32 from line 30. If the result is zero or less, don’t complete the rest of this part or any of
    Part IX  .   . . .     . . . .    . . . .   . .  .    . .    . .  . . .   .             . . .  . . . . . .      33 
34  Enter employer-provided amounts. See instructions .     .    . .  . . .   .             .   34 
35  Divide line 34 by line 27. Enter the result as a decimal (rounded to at least three places), but don’t 
    enter more than “1.000”  .   .    . . . .   . .  .    . .    . .  . . .   .             . . .  . . . . . .      35       . 
36  Housing exclusion.  Multiply line 33 by line 35. Enter the result but don’t enter more than the amount 
    on line 34. Also, complete Part VIII  . .   . .  .    . .    . .  . . .   .             . . .  . . . . . .      36 
    Note: The housing deduction is figured in Part IX. If you choose to claim the foreign earned income 
    exclusion, complete Parts VII and VIII before Part IX. 
Part VII  Taxpayers Claiming the Foreign Earned Income Exclusion 
37  Maximum foreign earned income exclusion. Enter $120,000 .         . . .   .             . . .  . . . . . .      37 
38  • If you completed Part VI, enter the number from line 31.  
    •  All  others,  enter  the  number  of  days  in  your  qualifying  period  that  fall     38         days 
    within your 2023 tax year. See the instructions for line 31.                            }
39  • If line 38 and the number of days in your 2023 tax year (usually 365) are the same, enter “1.000.” 
    • Otherwise, divide line 38 by the number of days in your 2023 tax year and enter the result as a               39       . 
    decimal (rounded to at least three places).                                                              }
40  Multiply line 37 by line 39  .    . . . .   . .  .    . .    . .  . . .   .             . . .  . . . . . .      40 
41  Subtract line 36 from line 27     . . . .   . .  .    . .    . .  . . .   .             . . .  . . . . . .      41 
42  Foreign earned income exclusion. Enter the smaller of line 40 or line 41. Also, complete Part VIII .   . .      42 
Part VIII Taxpayers Claiming the Housing Exclusion, Foreign Earned Income Exclusion, or Both 
43  Add lines 36 and 42  .     . .    . . . .   . .  .    . .    . .  . . .   .             . . .  . . . . . .      43 
44  Deductions allowed in figuring your adjusted gross income (Form 1040 or 1040-SR, line 11) that are 
    allocable to the excluded income. See instructions and attach computation  .              . .  . . . . . .      44 
45  Subtract line 44 from line 43. Enter the result here and on Schedule 1 (Form 1040), line 8d. Complete 
    the Foreign Earned Income Tax Worksheet in the Instructions for Form 1040 if you enter an amount 
    on this line   . .     . . . .    . . . .   . .  .    . .    . .  . . .   .             . . .  . . . . . .      45 
Part IX   Taxpayers Claiming the Housing Deduction—Complete this part only if (a) line 33 is more than line 36, and 
          (b) line 27 is more than line 43. 
46  Subtract line 36 from line 33     . . . .   . .  .    . .    . .  . . .   .             . . .  . . . . . .      46 
47  Subtract line 43 from line 27     . . . .   . .  .    . .    . .  . . .   .             . . .  . . . . . .      47 
48  Enter the smaller of line 46 or line 47 .   . .  .    . .    . .  . . .   .             . . .  . . . . . .      48 
    Note: If  line  47  is more  than line  48  and  you  couldn’t  deduct  all  of  your  2022  housing  deduction 
    because  of  the  2022  limit,  use  the  Housing  Deduction  Carryover  Worksheet  in  the  instructions  to 
    figure the amount to enter on line 49. Otherwise, go to line 50. 
49  Housing  deduction  carryover  from  2022  (from  the  Housing  Deduction  Carryover  Worksheet  in  the
    instructions)  . .     . . . .    . . . .   . .  .    . .    . .  . . .   .             . . .  . . . . . .      49 
50  Housing deduction.       Add lines 48 and 49. Enter the total here and on Schedule 1 (Form 1040), line
    24j.  Complete  the  Foreign  Earned  Income  Tax  Worksheet  in  the  Instructions  for  Form  1040  if  you
    enter an amount on this line .    . . . .   . .  .    . .    . .  . . .   .             . . .  . . . . . .      50 
                                                                                                                        Form 2555 (2023) 






PDF file checksum: 2682792804

(Plugin #1/9.12/13.0)