Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abord - 2011 Page 26

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2
Form 2555 (2011)
Page
Taxpayers Qualifying Under Physical Presence Test (see instructions)
Part III
1-1-11
12-31-11
16
The physical presence test is based on the 12-month period from
through
Country X
17
Enter your principal country of employment during your tax year.
18
If you traveled abroad during the 12-month period entered on line 16, complete columns (a)–(f) below. Exclude travel between
foreign countries that did not involve travel on or over international waters, or in or over the United States, for 24 hours or
more. If you have no travel to report during the period, enter “Physically present in a foreign country or countries for the entire
12-month period.” Do not include the income from column (f) below in Part IV, but report it on Form 1040.
(d) Full days
(e) Number of
(f) Income earned in U.S.
(a) Name of country
(b) Date arrived
(c) Date left
present in
days in U.S.
on business (attach
(including U.S.)
country
on business
computation)
Physically present in foreign countries during entire 12-month period
All Taxpayers
Part IV
Note: Enter on lines 19 through 23 all income, including noncash income, you earned and actually or constructively received during
your 2011 tax year for services you performed in a foreign country. If any of the foreign earned income received this tax year was
earned in a prior tax year, or will be earned in a later tax year (such as a bonus), see the instructions. Do not include income from line
14, column (d), or line 18, column (f). Report amounts in U.S. dollars, using the exchange rates in effect when you actually or
constructively received the income.
If you are a cash basis taxpayer, report on Form 1040 all income you received in 2011, no matter when you performed
the service.
Amount
2011 Foreign Earned Income
(in U.S. dollars)
19
Total wages, salaries, bonuses, commissions, etc.
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19
81,000
20
Allowable share of income for personal services performed (see instructions):
a In a business (including farming) or profession .
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20a
b In a partnership. List partnership’s name and address and type of income.
20b
21
Noncash income (market value of property or facilities furnished by employer—attach statement
showing how it was determined):
2,000
a Home (lodging) .
21a
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1,000
b Meals .
21b
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c Car .
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21c
d Other property or facilities. List type and amount.
21d
22
Allowances, reimbursements, or expenses paid on your behalf for services you performed:
a Cost of living and overseas differential
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22a
b Family .
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22b
c Education .
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22c
d Home leave .
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22d
19,000
e Quarters .
22e
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f
For any other purpose. List type and amount.
22f
19,000
g Add lines 22a through 22f
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22g
23
Other foreign earned income. List type and amount.
23
24
Add lines 19 through 21d, line 22g, and line 23
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24
103,000
25
Total amount of meals and lodging included on line 24 that is excludable (see instructions) .
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25
3,000
Subtract line 25 from line 24. Enter the result here and on line 27 on page 3. This is your 2011
26
foreign earned income .
100,000
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26
2555
Form
(2011)
Chapter 4 Foreign Earned Income and Housing: Exclusion – Deduction
Page 26

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