Fill out Form 2555 (Foreign Earned Income) online
Form 2555 is used by U.S. citizens and resident aliens living abroad to claim the Foreign Earned Income Exclusion and the Foreign Housing Exclusion or Deduction. These provisions allow qualifying taxpayers to exclude a portion of their foreign earned income and housing costs from U.S. taxation.
How to fill out Form 2555 (Foreign Earned Income)
Establish your qualifying test
Determine whether you meet the bona fide residence test or the physical presence test. The bona fide residence test requires you to be a resident of a foreign country for an uninterrupted period that includes a complete tax year. The physical presence test requires 330 full days of physical presence in one or more foreign countries during a 12-month period.
Complete Parts I through IV
Enter your general information, including your foreign address, employer details, and the dates of your qualifying period. Provide details about your tax home and the foreign country where you reside or were physically present.
Calculate the Foreign Earned Income Exclusion (Part VII)
Enter your total foreign earned income and calculate the maximum exclusion amount (adjusted annually for inflation). If you were abroad for only part of the year, prorate the exclusion based on the number of qualifying days.
Calculate the Housing Exclusion or Deduction (Parts VI and VIII)
If your foreign housing costs exceed a base amount, you may exclude (employees) or deduct (self-employed) the excess. Enter your qualifying housing expenses, including rent, utilities, and insurance, but not extravagant or lavish expenses.
Transfer exclusion to Form 1040
Report the total exclusion amount on Form 1040 as an adjustment to income. Your remaining taxable income is taxed at the rate that would apply if the excluded income were not excluded (the "stacking" rule).
About Form 2555 (Foreign Earned Income)
Who needs this form
U.S. citizens and resident aliens who have foreign earned income and meet either the bona fide residence test (residing in a foreign country for a full tax year) or the physical presence test (present in a foreign country for at least 330 full days during a 12-month period). The exclusion applies only to earned income, not investment income.
Where to submit
Attach Form 2555 to your Form 1040 or 1040-SR when filing your annual federal income tax return. You must file a tax return to claim the exclusion, even if all your income is excludable.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not meeting the bona fide residence or physical presence test requirements before claiming the exclusion
- Including investment income (dividends, interest, capital gains) in the foreign earned income exclusion, which only covers earned income
- Revoking the exclusion election without understanding that it cannot be re-elected for five years without IRS approval
- Forgetting that the exclusion reduces the income used to determine your tax bracket but does not eliminate the filing requirement
Frequently asked questions
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Can I exclude self-employment income using Form 2555?
You can exclude foreign earned self-employment income from income tax using Form 2555, but the exclusion does not reduce your self-employment tax liability. You must still pay Social Security and Medicare taxes on your net self-employment income, unless a totalization agreement between the U.S. and the foreign country exempts you.
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