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Department of the Treasury
Internal Revenue Service
2022
Instructions for Form 2555
Foreign Earned Income
Section references are to the Internal Revenue but not international waters and the Otherwise, if your abode is in the United
Code unless otherwise noted. airspace above them. It also includes the States, you will not meet the tax home test
seabed and subsoil of those submarine and cannot claim the foreign earned
Future Developments areas adjacent to the country's territorial income exclusion.
For the latest information about waters over which it has exclusive rights The location of your abode is based on
developments related to Form 2555 and under international law to explore and where you maintain your family, economic,
its instructions, such as legislation exploit the natural resources. and personal ties. Your abode is not
enacted after they were published, go to The term “foreign country” doesn't necessarily in the United States merely
IRS.gov/Form2555. include U.S. possessions or territories. It because you maintain a dwelling in the
doesn't include the Antarctic region. United States, whether or not your spouse
What's New and dependents use the dwelling. Your
Exclusion amount. For 2022, the Who Qualifies abode is not necessarily in the United
maximum exclusion amount has You qualify to exclude your foreign earned States while you are temporarily in the
increased to $112,000. income from gross income if both of the United States. However, these factors can
following apply. contribute to your having an abode in the
Reminder • You meet the tax home test (discussed United States.
later). Example. You are employed on an
Tax home for individuals serving in a • You meet either the bona fide residence offshore oil rig in the territorial waters of a
combat zone. Certain individuals serving test or the physical presence test foreign country and work a 28-day on/
in a combat zone in support of the U.S. (discussed later). 28-day off schedule. You return to your
Armed Forces may nonetheless establish family residence in the United States
a tax home in the foreign country of the Note. Income from working abroad as an during your off periods. You are
combat zone. For more information, see employee of the U.S. Government does considered to have an abode in the United
Tax home test under Who Qualifies, later. not qualify for either of the exclusions or States and don't meet the tax home test.
the housing deduction. Don't file Form You can't claim either of the exclusions or
2555.
General Instructions the housing deduction.
Don't include on Form 1040 or Tax home test. To meet this test, your Service in a combat zone. Citizens
tax home must be in a foreign country, or or residents of the United States serving in
CAUTION income tax withheld from Form(s)
! 1040-SR, line 25a or 25b (federal countries (see Foreign country, earlier), an area designated by the President of the
W-2 or 1099, respectively), any taxes an throughout your period of bona fide United States by Executive order as a
employer withheld from your pay that was residence or physical presence, combat zone for purposes of section 112
paid to the foreign country's tax authority whichever applies. For this purpose, your in support of the U.S. Armed Forces can
instead of the U.S. Treasury. period of physical presence is the 330 full qualify as having a tax home in a foreign
days during which you were present in a country, even if they have an abode within
foreign country, or countries, not the 12 the United States. For a list of
Purpose of Form consecutive months during which those IRS-recognized combat zones, go to
If you qualify, you can use Form 2555 to days occurred. IRS.gov/Newsroom/Combat-Zones.
figure your foreign earned income
exclusion and your housing exclusion or Note. If you did not live 330 full days in a Travel to Cuba
deduction. You cannot exclude or deduct foreign country, or countries, during a Generally, if you were in Cuba in violation
more than the amount of your foreign 12-month period, you are not entitled to of U.S. travel restrictions, the following
earned income for the year. claim the foreign earned income rules apply.
exclusion. The 330 qualifying days do not Any time spent in Cuba can't be
have to be consecutive. •
General Information counted in determining if you qualify under
If you are a U.S. citizen or a resident alien Your tax home is your regular or the bona fide residence or physical
living in a foreign country, you are subject principal place of business, employment, presence test.
to the same U.S. income tax laws that or post of duty, regardless of where you • Any income earned in Cuba isn't
apply to U.S. citizens and resident aliens maintain your family residence. If you don't considered foreign earned income.
living in the United States. have a regular or principal place of • Any housing expenses in Cuba (or
business because of the nature of your housing expenses for your spouse or
Note. Specific rules apply to determine if trade or business, your tax home is your dependents in another country while you
you are a resident or nonresident alien of regular place of abode (the place where were in Cuba) aren't considered qualified
the United States. See Pub. 519. you regularly live). housing expenses.
Foreign country. A foreign country is You aren't considered to have a tax
any territory under the sovereignty of a home in a foreign country for any period Note. If you performed services at the
government other than that of the United during which your abode is in the United U.S. Naval Base at Guantanamo Bay, you
States. States, unless you are serving in support were not in violation of U.S. travel
The term “foreign country” includes the of the U.S. Armed Forces in an area restrictions.
country's territorial waters and airspace, designated as a combat zone. See
Service in a combat zone, later.
Jun 29, 2022 Cat. No. 11901A