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possessions before your period of bona

Form 1040 the foreign earned income you

Amounts that are actually a distribution

fide residence or physical presence,

received in 2010 regardless of when you

of corporate earnings or profits rather

whichever applies, began or after it

earned it. (For example, include wages on

than a reasonable allowance as

ended.

Form 1040, line 7.)

compensation for your personal services,

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Amounts received after the end of the

Column (d). Enter, in U.S. dollars, the

Income is earned in the year you

tax year following the tax year in which

amount of income earned in the United

performed the services for which you

you performed the services, or

States on business (such as meetings or

received the pay. But if you received your

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Amounts you must include in gross

conventions). Attach a statement showing

last wage or salary payment for 2009 in

income because of your employer’s

how you determined the amount. Do not

2010 because of your employer’s payroll

contributions to a nonexempt employees’

include this income on line 17. Even if you

period, that income can be treated as

trust or to a nonqualified annuity contract.

live and work in a foreign country, any

earned in 2010. If you cannot treat that

income earned during the time spent in

Income earned in prior year. Foreign

wage or salary payment as earned in

the United States on business is

earned income received in 2010 for

2010, the rules explained later under

considered U.S. source income and

services you performed in 2009 can be

Income earned in prior year apply. See

cannot be excluded.

excluded from your 2010 gross income if,

Pub. 54 for more details.

and to the extent, the income would have

Foreign earned income. For purposes

Line 14

been excludable if you had received it in

of this form, foreign earned income

2009.

means only the following types of income

Enter the number of days in your

received for personal services you

If you are excluding income under this

qualifying period that fall within 2010.

performed in a foreign country during the

rule, do not include this income on line

Your qualifying period is the period during

period for which you meet the tax home

17. Instead, attach a statement to Form

which you meet the tax home test and

test and either the bona fide residence

2555-EZ showing how you figured the

either the bona fide residence test or the

test or the physical presence test.

exclusion. Enter the amount that would

physical presence test.

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Wages, salaries, tips, and bonuses.

have been excludable in 2009 on Form

Example. You establish a tax home and

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Noncash income (such as a home or

2555-EZ to the left of line 18. Next to the

bona fide residence in a foreign country

car) if reported as income on Form 1040,

amount enter “Exclusion of Income

on August 14, 2010. You maintain the tax

line 7.

Earned in 2009.” Include it in the total

home and residence until January 31,

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Allowances or reimbursements if

reported on line 18.

2012. The number of days in your

reported as income on Form 1040, line 7.

Note. If you claimed any deduction,

qualifying period that fall within 2010 is

140 (August 14 through December 31,

Foreign earned income does not

credit, or exclusion on your 2009 return

2010).

include:

that is definitely related to the 2009

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Income earned in the United States on

foreign earned income you are excluding

Line 17

business (Form 2555-EZ, line 12, column

under this rule, you may have to amend

(d)),

your 2009 income tax return to adjust the

Enter the total foreign earned income you

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amount claimed. To do this, file Form

Amounts paid to you by the U.S.

earned and received in 2010. Report the

1040X.

Government or any of its agencies if you

amount in U.S. dollars using the

were an employee of the U.S.

exchange rates in effect when you

Government or any of its agencies,

actually received the income. If you are a

cash-basis taxpayer, include in income on

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Instructions For Form 2555-Ez - Foreign Earned Income Exclusion - Internal Revenue Service - 2010 Page 3

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