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2011

Department of the Treasury

Internal Revenue Service

Instructions for Form

2555-EZ

Foreign Earned Income Exclusion

Who Qualifies

Embassies and consulates or by writing

General Instructions

to: National Distribution Center, 1201 N.

You can use Form 2555-EZ to claim the

Mitsubishi Motorway, Bloomington, IL

foreign earned income exclusion if all of

Do not include on Form 1040, line

61705-6613. You can also download this

the following apply.

62 (federal income tax withheld),

publication (as well as other forms and

•

You meet the seven conditions listed at

any taxes a foreign employer

publications) at IRS.gov.

CAUTION

the top of Form 2555-EZ.

withheld from your pay and paid to the

•

Your total foreign earned income

foreign country’s tax authority instead of

Waiver of Time

received in 2011 is reported on Form

to the U.S. Treasury.

Requirements

1040, line 7.

•

What’s New

You do not have a housing deduction

If your tax home was in a foreign country

carryover from 2010.

and you were a bona fide resident of, or

•

Future developments. The IRS has

You meet either the bona fide

physically present in, a foreign country

created a page on IRS.gov for information

residence test (see the instructions for

and had to leave because of war, civil

about Form 2555-EZ and its instructions,

lines 1a and 1b on page 2) or the physical

unrest, or similar adverse conditions, the

at Information

presence test (see the instructions for

minimum time requirements specified

about any future developments affecting

lines 2a and 2b on page 2).

under the bona fide residence and

•

Form 2555-EZ (such as legislation

You meet the tax home test (see the

physical presence tests may be waived.

enacted after we release it) will be posted

instructions for line 3 on page 2).

You must be able to show that you

on that page.

Note. If your only earned income from

reasonably could have expected to meet

work abroad is pay you received from the

Exclusion amount. For 2011, the

the minimum time requirements if you had

U.S. Government as its employee, you do

maximum exclusion has increased to

not been required to leave. Each year the

not qualify for the foreign earned income

$92,900.

IRS will publish in the Internal Revenue

exclusion. Do not file Form 2555-EZ.

Bulletin a list of the only countries that

Purpose of Form

qualify for the waiver for the previous year

Married Couples

and the dates they qualify. If you left one

If both you and your spouse qualify for,

If you qualify, you can use Form 2555-EZ

of the countries during the period

and choose to claim, the foreign earned

instead of Form 2555, Foreign Earned

indicated, you can claim the foreign

Income, to figure your foreign earned

income exclusion, figure the amount of

earned income exclusion on Form

income exclusion. You cannot exclude

the exclusion separately for each of you.

2555-EZ, but only for the number of days

more than your foreign earned income for

You must each complete separate Forms

you were a bona fide resident of, or

the year.

2555-EZ.

physically present in, the foreign country.

Community income. The amount of the

If you can claim the foreign earned

General Information

exclusion is not affected by the

income exclusion because of the waiver

income-splitting provisions of community

If you are a U.S. citizen or a U.S. resident

of time requirements, attach a statement

property laws. The sum of the amounts

alien living in a foreign country, you are

to your return explaining that you

figured separately for each of you is the

subject to the same U.S. income tax laws

expected to meet the applicable time

total amount excluded on a joint return.

that apply to citizens and resident aliens

requirement, but the conditions in the

living in the United States.

Travel to Cuba

foreign country prevented you from the

normal conduct of business. Also, enter

Note. Specific rules apply to determine if

Generally, if you were in Cuba in violation

“Claiming Waiver” in the top margin on

you are a resident or nonresident alien of

of U.S. travel restrictions, the following

page 1 of your Form 2555-EZ.

the United States. See Pub. 519, U.S.

rules apply.

Tax Guide for Aliens, for details.

•

Any time spent in Cuba cannot be

When To File

counted in determining if you qualify

Foreign country. A foreign country is

Form 1040 is generally due April 17,

under the bona fide residence or physical

any territory under the sovereignty of a

2012.

presence test.

government other than that of the United

•

Any income earned in Cuba is not

However, you are automatically

States.

considered foreign earned income.

granted a 2-month extension of time to

The term “foreign country” includes the

Note. If you performed services at the

file (to June 15, 2012) if, on the due date

country’s territorial waters and airspace,

U.S. Naval Base at Guantanamo Bay,

of your return, you live outside the United

but not international waters and the

you were not in violation of U.S. travel

States and Puerto Rico and your tax

airspace above them. It also includes the

restrictions.

home (defined later) is outside the United

seabed and subsoil of those submarine

States and Puerto Rico. If you take this

areas adjacent to the country’s territorial

Additional Information

extension, you must attach a statement to

waters over which it has exclusive rights

your return explaining that you meet

Pub. 54, Tax Guide for U.S. Citizens and

under international law to explore and

these two conditions.

Resident Aliens Abroad, has more

exploit the natural resources.

information about the bona fide residence

The automatic 2-month extension also

The term “foreign country ” does not

test, the physical presence test, and the

applies to paying the tax. However,

include U.S. possessions or territories. It

foreign earned income exclusion. You can

interest is charged on the unpaid tax from

does not include the Antarctic region.

get this publication from most U.S.

the regular due date until it is paid.

Oct 19, 2011

Cat. No. 14623P

Instructions For Form 2555-Ez - Foreign Earned Income Exclusion - Internal Revenue Service - 2011

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