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Department of the Treasury

Internal Revenue Service

Instructions for Form

2555-EZ

Foreign Earned Income Exclusion

•

You meet the tax home test (see the

unrest, or similar adverse conditions, the

General Instructions

instructions for line 3 on page 2).

minimum time requirements specified

under the bona fide residence and

Note. If your only earned income from

Do not include on Form 1040, line

physical presence tests may be waived.

work abroad is pay you received from the

62 (federal income tax withheld),

You must be able to show that you

U.S. Government as its employee, you do

any taxes a foreign employer

CAUTION

reasonably could have expected to meet

not qualify for the foreign earned income

withheld from your pay and paid to the

the minimum time requirements if you had

exclusion. Do not file Form 2555-EZ.

foreign country’s tax authority instead of

not been required to leave. Each year the

to the U.S. Treasury.

Married Couples

IRS will publish in the Internal Revenue

Bulletin a list of countries and the dates

If both you and your spouse qualify for,

What’s New

they qualify for the waiver. If you left one

and choose to claim, the foreign earned

of the countries during the period

income exclusion, figure the amount of

Exclusion amount. For 2008, the

indicated, you can claim the foreign

the exclusion separately for each of you.

maximum exclusion has increased to

earned income exclusion on Form

$87,600.

You must each complete separate Forms

2555-EZ, but only for the number of days

2555-EZ.

you were a bona fide resident of, or

Purpose of Form

Community income. The amount of the

physically present in, the foreign country.

exclusion is not affected by the

If you qualify, you can use Form 2555-EZ

If you can claim the foreign earned

income-splitting provisions of community

instead of Form 2555, Foreign Earned

income exclusion because of the waiver

property laws. The sum of the amounts

Income, to figure your foreign earned

of time requirements, attach a statement

figured separately for each of you is the

income exclusion. You cannot exclude

to your return explaining that you

total amount excluded on a joint return.

more than your foreign earned income for

expected to meet the applicable time

the year.

requirement, but the conditions in the

Travel to Cuba

foreign country prevented you from the

General Information

Generally, if you were in Cuba in violation

normal conduct of business. Also, enter

of U.S. travel restrictions, the following

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

“Claiming Waiver” in the top margin on

rules apply.

alien living in a foreign country, you are

page 1 of your 2008 Form 2555-EZ.

•

Any time spent in Cuba cannot be

subject to the same U.S. income tax laws

counted in determining if you qualify

When To File

that apply to citizens and resident aliens

under the bona fide residence or physical

living in the United States.

Form 1040 is generally due April 15,

presence test.

Note. Specific rules apply to determine if

•

2009.

Any income earned in Cuba is not

you are a resident or nonresident alien of

However, you are automatically

considered foreign earned income.

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

granted a 2-month extension of time to

Note. If you performed services at the

Tax Guide for Aliens, for details.

file (to June 15, 2009) if, on the due date

U.S. Naval Base at Guantanamo Bay,

Foreign country. A foreign country is

of your return, you live outside the United

you were not in violation of U.S. travel

any territory (including the airspace,

States and Puerto Rico and your tax

restrictions.

territorial waters, seabed, and subsoil)

home (defined later) is outside the United

under the sovereignty of a government

States and Puerto Rico. If you take this

Additional Information

other than the United States.

extension, you must attach a statement to

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

your return explaining that you meet

The term “foreign country” does not

Resident Aliens Abroad, has more

these two conditions.

include U.S. possessions or territories. It

information about the bona fide residence

The automatic 2-month extension also

does not include the Antarctic region.

test, the physical presence test, and the

applies to paying the tax. However,

foreign earned income exclusion. You can

Who Qualifies

interest is charged on the unpaid tax from

get this publication from most U.S.

the regular due date until it is paid.

You can use Form 2555-EZ to claim the

embassies and consulates or by writing

Special extension of time. The first

foreign earned income exclusion if all of

to: National Distribution Center, 1201 N.

year you plan to take the foreign earned

the following apply.

Mitsubishi Motorway, Bloomington, IL

•

income exclusion, you may not expect to

You meet the seven conditions listed at

61704-6613. You can also download this

qualify until after the automatic 2-month

the top of Form 2555-EZ.

publication (as well as other forms and

•

extension period described above. If this

Your total foreign earned income

publications) from the IRS website at

occurs, you can apply for an extension to

received in 2008 is reported on Form

a date after you expect to qualify.

1040, line 7.

•

Waiver of Time

You do not have a housing deduction

To apply for this extension, complete

carryover from 2007.

and file Form 2350, Application for

Requirements

•

You meet either the bona fide

Extension of Time To File U.S. Income

residence test (see the instructions for

If your tax home was in a foreign country

Tax Return, with the Department of the

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

and you were a bona fide resident of, or

Treasury, Internal Revenue Service

presence test (see the instructions for

physically present in, a foreign country

Center, Austin, TX 73301-0215, before

lines 2a and 2b on page 2).

and had to leave because of war, civil

the due date of your return. Interest is

Cat. No. 14623P

Instructions For Form 2555-Ez - Foreign Earned Income - Internal Revenue Service - 2008

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