IRS · United States

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Form 2555: Foreign Earned Income

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Quick answer

IRS Form 2555, Foreign Earned Income, is the attachment U.S. citizens and resident aliens working abroad file with Form 1040 to claim the foreign earned income exclusion and the foreign housing exclusion or deduction. You qualify through the bona fide residence or physical presence test. JustFill makes the official IRS PDF fillable in your browser free — auto-detect fields, type or dictate, download.

Form
Form 2555
Issued by
IRS
Country
United States
Cost to fill
Free

What is Form 2555?

IRS Form 2555 is the tax form U.S. citizens and resident aliens living and working overseas use to exclude foreign earned income from U.S. tax. JustFill makes it fillable in your browser. Officially titled "Foreign Earned Income," it attaches to your Form 1040 and lets you claim the foreign earned income exclusion (up to an inflation-adjusted annual limit) plus the foreign housing exclusion or deduction. To qualify you must have a tax home in a foreign country and meet either the bona fide residence test (a full, uninterrupted tax year abroad) or the physical presence test (at least 330 full days in any 12-month period). The form walks through your foreign address, employer, qualifying period, earned income, and housing costs, then calculates the amount you can exclude. That figure carries to Schedule 1 of Form 1040, reducing your taxable income. Note that Form 2555-EZ was discontinued after 2018, so everyone now uses the full Form 2555.

Who fills out Form 2555?

  • U.S. citizens working abroad who want to exclude their foreign salary or self-employment income from U.S. tax
  • Green-card holders (resident aliens) employed overseas who meet the residency or presence tests
  • Expats and remote workers who maintain a tax home in a foreign country
  • People claiming the foreign housing exclusion or deduction for rent and living costs abroad
  • Anyone attaching the foreign earned income exclusion to their Form 1040

Field-by-field breakdown

What each section of Form 2555 asks for. JustFill’s AI will detect these fields automatically when you upload the PDF — review the breakdown below so you know what to enter.

Part I — General Information

Your foreign address, employer's name and address, type of employer, occupation, and your tax home(s) during the year.

Part II — Bona Fide Residence Test

For those who were a bona fide resident of a foreign country for an entire tax year: residency dates, type of quarters, and family details.

Part III — Physical Presence Test

For those abroad at least 330 full days in a 12-month period: the chosen period and a day-by-day listing of travel to and from the U.S.

Part IV — All Taxpayers (Foreign Earned Income)

Wages, salaries, allowances, and noncash income earned abroad, totaled as your total foreign earned income.

Parts V–VI — Housing Amount/Exclusion

Qualified housing expenses (rent, utilities other than phone), the base-housing limit, and your housing exclusion or deduction.

Parts VII–VIII — Exclusion Calculation

Applies the annual maximum exclusion, prorates it for your qualifying days, and figures your foreign earned income exclusion.

Part IX — Housing Deduction

For self-employed taxpayers whose housing amount exceeds the exclusion, computing the deductible portion.

Common mistakes to avoid

  • 1Confusing the two qualifying tests — the physical presence test needs at least 330 full days abroad in a 12-month window, while bona fide residence requires an uninterrupted full tax year as a foreign resident.
  • 2Trying to exclude income that isn't foreign earned income — pensions, investment income, and U.S. government wages don't qualify for the exclusion.
  • 3Forgetting that once you revoke the exclusion you generally can't claim it again for five years without IRS approval, and that you can't exclude more than the annual statutory limit.

How JustFill helps you complete Form 2555

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Frequently asked questions

It can. Form 2555 lets qualifying expats exclude foreign earned income (up to an annual limit) and claim a foreign housing exclusion or deduction. The excluded amount carries to Schedule 1 of Form 1040 and lowers your taxable income, though you still file a U.S. return.
The bona fide residence test requires being a resident of a foreign country for an entire, uninterrupted tax year. The physical presence test requires being physically present in a foreign country for at least 330 full days during any 12-month period.
The simpler Form 2555-EZ was discontinued after the 2018 tax year. Everyone now claims the foreign earned income exclusion on the full Form 2555.
Download the current Form 2555 PDF free from irs.gov, then upload it into JustFill to fill in your foreign income and housing details online without printing — the AI detects every field so you can type or dictate.

Official source: Form 2555 on IRS’s website

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