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yet have met either the physical presence

income is excluded, you cannot claim a

still a bona fide resident, enter

test or the bona fide residence test by the

credit or deduction for the foreign taxes

“Continues” in the space for the date

due date of your return (including the

paid on that income. If only part of your

your bona fide residence ended.

automatic 2-month extension, discussed

income is excluded, you cannot claim a

earlier). If this occurs, you can either:

credit or deduction for the foreign taxes

Lines 2a and 2b

allocable to the excluded income. For

1. Apply for a special extension to a

details on how to figure the amount

Physical Presence Test

date after you expect to qualify, or

allocable to the excluded income, see

2. File your return timely without

To meet this test, you must be a U.S.

Pub. 514, Foreign Tax Credit for

claiming the exclusion and then file an

citizen or resident alien who is physically

Individuals.

amended return after you qualify.

present in a foreign country, or countries,

IRA deduction. If you claim the

for at least 330 full days during any period

Special extension of time. To apply

exclusion, special rules apply in figuring

of 12 months in a row. A full day means

for this extension, complete and file Form

the amount of your IRA deduction. For

the 24-hour period that starts at midnight.

2350, Application for Extension of Time

details, see Pub. 590, Individual

To File U.S. Income Tax Return, with the

To figure 330 full days of presence,

Retirement Arrangements (IRAs).

Department of the Treasury, Internal

add all separate periods you were present

Revenue Service Center, Austin, TX

in a foreign country during the 12-month

73301-0215, before the due date of your

period in which those days occurred. The

Specific Instructions

return. Interest is charged on the tax not

330 full days can be interrupted by

paid by the regular due date as explained

periods when you are traveling over

earlier.

Lines 1a and 1b

international waters or are otherwise not

in a foreign country. See Pub. 54 for more

Amended return. File Form 1040X,

information and examples.

Bona Fide Residence Test

Amended U.S. Individual Income Tax

Return, to change a return you already

To meet this test, you must be one of the

Note. A nonresident alien who, with a

filed. Generally, Form 1040X must be

following:

U.S. citizen or U.S. resident alien spouse,

•

filed within 3 years after the date the

A U.S. citizen who is a bona fide

chooses to be taxed as a resident of the

original return was filed or within 2 years

resident of a foreign country, or countries,

United States can qualify under this test if

after the date the tax was paid, whichever

for an uninterrupted period that includes

the time requirements are met. See Pub.

is later.

an entire tax year (January 1 – December

54 for details on how to make this choice.

31), or

Choosing the Exclusion

•

A U.S. resident alien who is a citizen or

Line 3

national of a country with which the

To choose the foreign earned income

United States has an income tax treaty in

exclusion, complete the appropriate parts

Tax Home Test

effect and who is a bona fide resident of a

of Form 2555-EZ and file it with your

To meet this test, your tax home must be

foreign country, or countries, for an

Form 1040 or Form 1040X. Your initial

in a foreign country, or countries (see

uninterrupted period that includes an

choice to claim the exclusion must usually

Foreign country on page 1), throughout

entire tax year (January 1 – December

be made on a timely filed return (including

your period of bona fide residence or

31). See Pub. 901, U.S. Tax Treaties, for

extensions) or on a return amending a

physical presence, whichever applies. For

a list of countries with which the United

timely filed return. However, there are

this purpose, your period of physical

States has an income tax treaty in effect.

exceptions. See Pub. 54 for more

presence is the 330 full days during which

information.

No specific rule determines if you are a

you were present in a foreign country, not

bona fide resident of a foreign country

Once you choose to claim the

the 12 consecutive months during which

because the determination involves your

exclusion, that choice remains in effect for

those days occurred.

intention about the length and nature of

that year and all future years unless it is

Your tax home is your regular or

your stay. Evidence of your intention may

revoked. To revoke your choice, you must

principal place of business, employment,

be your words and acts. If these conflict,

attach a statement to your return for the

or post of duty, regardless of where you

your acts carry more weight than your

first year you do not wish to claim the

words. Generally, if you go to a foreign

maintain your family residence. If you do

exclusion. If you revoke your choice, you

not have a regular or principal place of

country for a definite, temporary purpose

cannot claim the exclusion for your next 5

business because of the nature of your

and return to the United States after you

tax years without the approval of the

trade or business, your tax home is your

accomplish it, you are not a bona fide

Internal Revenue Service. See Pub. 54

regular place of abode (the place where

resident of the foreign country. If

for details.

accomplishing the purpose requires an

you regularly live).

Figuring tax on income not excluded.

extended, indefinite stay, and you make

If you claim the foreign earned income

You are not considered to have a tax

your home in the foreign country, you

exclusion, you must figure the tax on your

home in a foreign country for any period

may be a bona fide resident. See Pub. 54

nonexcluded income using the tax rates

during which your abode is in the United

for more information and examples.

that would have applied had you not

States. However, if you are temporarily

If you submitted a statement of

claimed the exclusion. See the

present in the United States, or you

nonresidence to the authorities of a

Instructions for Form 1040 and complete

maintain a dwelling in the United States

foreign country in which you earned

the Foreign Earned Income Tax

(whether or not that dwelling is used by

income and the authorities hold that you

Worksheet to figure the amount of tax to

your spouse and dependents), it does not

are not subject to their income tax laws by

enter on Form 1040, line 44. When

necessarily mean that your abode is in

reason of nonresidency in the foreign

figuring your alternative minimum tax on

the United States during that time.

country, you are not considered a bona

Form 6251, you must use the Foreign

Example. You are employed on an

fide resident of that country.

Earned Income Tax Worksheet in the

offshore oil rig in the territorial waters of a

instructions for Form 6251.

If you submitted such a statement and

foreign country and work a 28-day on/

Earned income credit. You cannot take

the authorities have not made an adverse

28-day off schedule. You return to your

the earned income credit if you claim the

determination of your nonresident status,

family residence in the United States

you are not considered a bona fide

exclusion.

during your off periods. You are

resident of that country.

Foreign tax credit or deduction. You

considered to have an abode in the

cannot claim a credit or deduction for

Line 1b. If you answered “Yes” on line

United States and do not meet the tax

foreign income taxes paid on income you

1a, enter the dates your bona fide

home test. You cannot claim the foreign

exclude. If all of your foreign earned

residence began and ended. If you are

earned income exclusion.

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Instructions For Form 2555-Ez - Foreign Earned Income Exclusion - Internal Revenue Service - 2009 Page 2

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