Instructions For Form 2555 - 2017 (Page 2 of 11) in pdf

Additional Information

mail your Form 1040 to the addresses

Worksheet to figure the amount of tax to

associated with your state of residence if

enter on Form 1040, line 44. When

Pub. 54 has more information about the

Form 2555 or Form 2555-EZ is attached.

figuring your alternative minimum tax on

bona fide residence test, the physical

See the Instructions for Form 1040. The

Form 6251, you must use the Foreign

presence test, the foreign earned income

filing addresses are also available at

Earned Income Tax Worksheet in the

exclusion, and the housing exclusion and

IRS.gov/filing/international-where-to-file-

instructions for Form 6251.

deduction. You can download this

form-1040-1040a-and-1040ez-addresses-

publication (as well as other forms and

Specific Instructions

for-taxpayers-and-tax-professionals.

publications) at IRS.gov. You can also get

this publication by writing to: National

Choosing the Exclusion(s)

Distribution Center, 1201 N. Mitsubishi

Part I

To choose either of the exclusions,

Motorway, Bloomington, IL 61705-6613.

complete the appropriate parts of Form

Line 1. Enter entire address including city

When To File

2555 and file it with your Form 1040 or

or town, state or province, country, and

Form 1040X. Your initial choice to claim

ZIP or foreign postal code. If using a

A 2017 calendar year Form 1040 is

the exclusion must usually be made on a

military or diplomatic address, include the

generally due April 17, 2018.

timely filed return (including extensions) or

country in which you are living or

on a return amending a timely filed return.

stationed.

However, you are automatically

However, there are exceptions. See Pub.

granted a 2-month extension of time to file

Line 9. Enter your tax home(s) and

54 for details.

(to June 15, 2018, for a 2017 calendar

date(s) established. See

Tax home test

year return) if, on the due date of your

under Who Qualifies, earlier.

Once you choose to claim an

return, you live outside the United States

exclusion, that choice remains in effect for

and Puerto Rico and your tax home

Part II

that year and all future years unless it is

(defined earlier) is outside the United

revoked. To revoke your choice, you must

States and Puerto Rico. If you take this

Bona Fide Residence Test

attach a statement to your return for the

extension, you must attach a statement to

To meet this test, you must be one of the

first year you don't wish to claim the

your return explaining that you meet these

following.

exclusion(s). If you revoke your choice,

two conditions.

A U.S. citizen who is a bona fide

you can't claim the exclusion(s) for your

resident of a foreign country, or countries,

next 5 tax years without the approval of

The automatic 2-month extension also

for an uninterrupted period that includes

the Internal Revenue Service. See Pub. 54

applies to paying the tax. However, you

an entire tax year (January 1–December

for more information.

will owe interest on any tax not paid by the

31, if you file a calendar year return), or

regular due date of your return.

Additional child tax credit. You can't

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

take the additional child tax credit if you

When to claim the exclusion(s). The

national of a country with which the United

claim either of the exclusions or the

first year you plan to take the foreign

States has an income tax treaty in effect

housing deduction.

earned income exclusion and/or the

and who is a bona fide resident of a

housing exclusion or deduction, you may

foreign country, or countries, for an

Earned income credit. You can't take

not yet have met either the physical

uninterrupted period that includes an

the earned income credit if you claim

presence test or the bona fide residence

entire tax year (January 1–December 31, if

either of the exclusions or the housing

test by the due date of your return

you file a calendar year return). See

deduction.

(including the automatic 2-month

Table 3 at

IRS.gov/individuals/

Foreign tax credit or deduction. You

extension, discussed earlier). If this

international-taxpayers/tax-treaty-tables

can't take a credit or deduction for foreign

occurs, you can either:

for a list of countries with which the United

income taxes paid or accrued on income

States has an income tax treaty in effect.

1. Apply for a special extension to a

that is excluded under either of the

date after you expect to qualify, or

exclusions. If all of your foreign earned

Whether you are a bona fide resident of

2. File your return timely without

income is excluded, you can't claim a

a foreign country depends on your

claiming the exclusion and then file an

credit or deduction for the foreign taxes

intention about the length and nature of

amended return after you qualify.

paid or accrued on that income. If only part

your stay. Evidence of your intention may

of your income is excluded, you can't

be your words and acts. If these conflict,

Special extension of time. To apply

claim a credit or deduction for the foreign

your acts carry more weight than your

for this extension, complete and file Form

taxes allocable to the excluded income.

words. Generally, if you go to a foreign

2350 with the Department of the Treasury,

See Pub. 514 for details on how to figure

country for a definite, temporary purpose

Internal Revenue Service Center, Austin,

the amount allocable to the excluded

and return to the United States after you

TX 73301-0045, before the due date of

income.

accomplish it, you aren't a bona fide

your return. Interest is charged on the tax

resident of the foreign country. If

not paid by the regular due date as

IRA deduction. If you claim either of the

accomplishing the purpose requires an

explained earlier.

exclusions, special rules apply in figuring

extended, indefinite stay, and you make

the amount of your IRA deduction. For

Amended return. File Form 1040X to

your home in the foreign country, you may

details, see Pub. 590.

change a return you already filed.

be a bona fide resident. See Pub. 54 for

Generally, Form 1040X must be filed

Figuring Tax on Income

more information and examples.

within 3 years after the date the original

Not Excluded

Line 10. Enter the dates your bona fide

return was filed or within 2 years after the

residence began and ended. If you are still

date the tax was paid, whichever is later.

If you claim either of the exclusions or the

a bona fide resident, enter “Continues” in

housing deduction, you must figure the tax

Where To File

the space for the date your bona fide

on your nonexcluded income using the tax

residence ended.

rates that would have applied had you not

Attach Form 2555 to Form 1040 when

claimed the exclusions. See the

Lines 12a and 12b. If you check “Yes”

filed. Mail your Form 1040 to one of the

Instructions for Form 1040 and complete

on line 12a, enter the type(s) of family

special addresses designated for those

the Foreign Earned Income Tax

member(s) and the date(s) they lived with

filing Form 2555 or Form 2555-EZ. Do not

Instructions for Form 2555 (2017)

-2-

Instructions For Form 2555 - 2017 Page 2

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