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Department of the Treasury

Internal Revenue Service

Instructions for Form

2555-EZ

Foreign Earned Income Exclusion

•

Your total foreign earned income

publications) from the IRS website at

General Instructions

received in 2009 is reported on Form

1040, line 7.

•

Do not include on Form 1040, line

Waiver of Time

You do not have a housing deduction

61 (federal income tax withheld),

carryover from 2008.

Requirements

•

any taxes a foreign employer

CAUTION

You meet either the bona fide

withheld from your pay and paid to the

If your tax home was in a foreign country

residence test (see the instructions for

foreign country’s tax authority instead of

and you were a bona fide resident of, or

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

to the U.S. Treasury.

physically present in, a foreign country

presence test (see the instructions for

and had to leave because of war, civil

lines 2a and 2b on page 2).

What’s New

•

unrest, or similar adverse conditions, the

You meet the tax home test (see the

instructions for line 3 on page 2).

minimum time requirements specified

Exclusion amount. For 2009, the

under the bona fide residence and

maximum exclusion has increased to

Note. If your only earned income from

physical presence tests may be waived.

$91,400.

work abroad is pay you received from the

You must be able to show that you

U.S. Government as its employee, you do

reasonably could have expected to meet

not qualify for the foreign earned income

Purpose of Form

the minimum time requirements if you had

exclusion. Do not file Form 2555-EZ.

If you qualify, you can use Form 2555-EZ

not been required to leave. Each year the

Married Couples

instead of Form 2555, Foreign Earned

IRS will publish in the Internal Revenue

Income, to figure your foreign earned

Bulletin a list of the only countries that

If both you and your spouse qualify for,

income exclusion. You cannot exclude

qualify for the waiver for the previous year

and choose to claim, the foreign earned

more than your foreign earned income for

and the dates they qualify. If you left one

income exclusion, figure the amount of

the year.

of the countries during the period

the exclusion separately for each of you.

indicated, you can claim the foreign

You must each complete separate Forms

General Information

earned income exclusion on Form

2555-EZ.

2555-EZ, but only for the number of days

Community income. The amount of the

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

you were a bona fide resident of, or

exclusion is not affected by the

alien living in a foreign country, you are

physically present in, the foreign country.

income-splitting provisions of community

subject to the same U.S. income tax laws

If you can claim the foreign earned

property laws. The sum of the amounts

that apply to citizens and resident aliens

income exclusion because of the waiver

figured separately for each of you is the

living in the United States.

of time requirements, attach a statement

total amount excluded on a joint return.

Note. Specific rules apply to determine if

to your return explaining that you

you are a resident or nonresident alien of

Travel to Cuba

expected to meet the applicable time

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

requirement, but the conditions in the

Generally, if you were in Cuba in violation

Tax Guide for Aliens, for details.

foreign country prevented you from the

of U.S. travel restrictions, the following

normal conduct of business. Also, enter

Foreign country. A foreign country is

rules apply.

“Claiming Waiver” in the top margin on

•

any territory under the sovereignty of a

Any time spent in Cuba cannot be

page 1 of your 2009 Form 2555-EZ.

government other than that of the United

counted in determining if you qualify

States.

under the bona fide residence or physical

When To File

presence test.

The term “foreign country” includes the

•

Form 1040 is generally due April 15,

Any income earned in Cuba is not

country’s territorial waters and airspace,

2010.

considered foreign earned income.

but not international waters and the

However, you are automatically

Note. If you performed services at the

airspace above them. It also includes the

granted a 2-month extension of time to

U.S. Naval Base at Guantanamo Bay,

seabed and subsoil of those submarine

file (to June 15, 2010) if, on the due date

you were not in violation of U.S. travel

areas adjacent to the country’s territorial

of your return, you live outside the United

restrictions.

waters over which it has exclusive rights

States and Puerto Rico and your tax

under international law to explore and

home (defined later) is outside the United

Additional Information

exploit the natural resources.

States and Puerto Rico. If you take this

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

The term “foreign country ” does not

extension, you must attach a statement to

Resident Aliens Abroad, has more

include U.S. possessions or territories. It

your return explaining that you meet

information about the bona fide residence

does not include the Antarctic region.

these two conditions.

test, the physical presence test, and the

The automatic 2-month extension also

foreign earned income exclusion. You can

Who Qualifies

applies to paying the tax. However,

get this publication from most U.S.

interest is charged on the unpaid tax from

You can use Form 2555-EZ to claim the

Embassies and consulates or by writing

the regular due date until it is paid.

foreign earned income exclusion if all of

to: National Distribution Center, 1201 N.

the following apply.

Mitsubishi Motorway, Bloomington, IL

When to claim the exclusion(s). The

•

You meet the seven conditions listed at

61705-6613. You can also download this

first year you plan to take the foreign

the top of Form 2555-EZ.

publication (as well as other forms and

earned income exclusion, you may not

Cat. No. 14623P

Instructions For Form 2555-Ez - Foreign Earned Income Exclusion - Internal Revenue Service - 2009

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