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last wage or salary payment for 2008 in

17. Instead, attach a statement to Form

Line 12

2009 because of your employer’s payroll

2555-EZ showing how you figured the

Complete columns (a) through (d) if you

period, that income can be treated as

exclusion. Enter the amount that would

were present in the United States or any

earned in 2009. If you cannot treat that

have been excludable in 2008 on Form

of its possessions in 2009. Do not include

wage or salary payment as earned in

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

time spent in the United States or its

2009, the rules explained later under

amount enter “Exclusion of Income

possessions before your period of bona

Income earned in prior year apply. See

Earned in 2008.” Include it in the total

fide residence or physical presence,

Pub. 54 for more details.

reported on line 18.

whichever applies, began or after it

Foreign earned income. For purposes

Note. If you claimed any deduction,

ended.

of this form, foreign earned income

credit, or exclusion on your 2008 return

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

means only the following types of income

that is definitely related to the 2008

amount of income earned in the United

received for personal services you

foreign earned income you are excluding

States on business (such as meetings or

performed in a foreign country during the

under this rule, you may have to amend

conventions). Attach a statement showing

period for which you meet the tax home

your 2008 income tax return to adjust the

how you determined the amount. Do not

test and either the bona fide residence

amount claimed. To do this, file Form

include this income on line 17. Even if you

test or the physical presence test.

1040X.

•

live and work in a foreign country, any

Wages, salaries, tips, and bonuses.

•

Paperwork Reduction Act Notice. We

income earned during the time spent in

Noncash income (such as a home or

ask for the information on this form to

the United States on business is

car) if reported as income on Form 1040,

carry out the Internal Revenue laws of the

considered U.S. source income and

line 7.

•

United States. You are required to give us

cannot be excluded.

Allowances or reimbursements if

the information. We need it to ensure that

reported as income on Form 1040, line 7.

Line 14

you are complying with these laws and to

Foreign earned income does not

allow us to figure and collect the right

Enter the number of days in your

include:

amount of tax.

•

qualifying period that fall within 2009.

Income earned in the United States on

You are not required to provide the

Your qualifying period is the period during

business (Form 2555-EZ, line 12, column

information requested on a form that is

which you meet the tax home test and

(d)),

•

subject to the Paperwork Reduction Act

either the bona fide residence test or the

Amounts paid to you by the U.S.

unless the form displays a valid OMB

physical presence test.

Government or any of its agencies if you

control number. Books or records relating

were an employee of the U.S.

Example. You establish a tax home and

to a form or its instructions must be

Government or any of its agencies,

bona fide residence in a foreign country

•

retained as long as their contents may

Amounts that are actually a distribution

on August 14, 2009. You maintain the tax

become material in the administration of

of corporate earnings or profits rather

home and residence until January 31,

any Internal Revenue law. Generally, tax

than a reasonable allowance as

2011. The number of days in your

returns and return information are

compensation for your personal services,

qualifying period that fall within 2009 is

•

confidential, as required by Internal

Amounts received after the end of the

140 (August 14 through December 31,

Revenue Code section 6103.

tax year following the tax year in which

2009).

you performed the services, or

The average time and expenses

•

Line 17

Amounts you must include in gross

required to complete and file this form will

income because of your employer’s

vary depending on individual

Enter the total foreign earned income you

contributions to a nonexempt employees’

circumstances. For the estimated

earned and received in 2009. Report the

trust or to a nonqualified annuity contract.

averages, see the instructions for your

amount in U.S. dollars using the

income tax return.

Income earned in prior year. Foreign

exchange rates in effect when you

earned income received in 2009 for

If you have suggestions for making this

actually received the income. If you are a

services you performed in 2008 can be

form simpler, we would be happy to hear

cash-basis taxpayer, include in income on

excluded from your 2009 gross income if,

from you. See the instructions for your

Form 1040 the foreign earned income you

and to the extent, the income would have

income tax return.

received in 2009 regardless of when you

been excludable if you had received it in

earned it. (For example, include wages on

2008.

Form 1040, line 7.)

If you are excluding income under this

Income is earned in the year you

rule, do not include this income on line

performed the services for which you

received the pay. But if you received your

-3-

Instructions For Form 2555-Ez - Foreign Earned Income Exclusion - Internal Revenue Service - 2009 Page 3

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