Federal Foreign Earned Income Exclusion

Foreign Earned Income Exclusion
2018 Form 2555-EZ
Form

Foreign Earned Income Exclusion

2555-EZ
▶

Department of the Treasury
Internal Revenue Service (99)

OMB No. 1545-0074

2018

Attach to Form 1040. Complete the Foreign Earned Income Tax Worksheet in the
Instructions for Form 1040 if you enter an amount on line 18.
▶ Go to www.irs.gov/Form2555EZ for instructions and the latest information.

Attachment
Sequence No. 34A

Your social security number

Name shown on Form 1040

You May Use
This Form
if You:

Part I
1

• Are a U.S. citizen or a resident alien.
• Earned wages/salaries in a foreign country.
• Had total foreign earned income
of $103,900 or less. See line 17.
• Are filing a calendar year return that covers a
12-month period.

• Don’t have self-employment income.

And You:

• Don’t have business/moving expenses.
• Don’t claim the foreign housing
exclusion or deduction.

Tests To See if You Can Take the Foreign Earned Income Exclusion

Bona Fide Residence Test
Were you a bona fide resident of a foreign country or countries for a period that includes an entire tax year?
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
• If you answered “Yes,” you meet this test. Fill in line 1b and then go to line 3.
• If you answered “No,” you don’t meet this test. Go to line 2 to see if you meet the Physical Presence Test.
b Enter the date your bona fide residence began ▶
, and ended (see instructions) ▶

a

2

Yes

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Physical Presence Test
Were you physically present in a foreign country or countries for at least 330 full days during:
2018, or
. . . . . . . . . . . . .
any other period of 12 months in a row starting or ending in 2018?
• If you answered “Yes,” you meet this test. Fill in line 2b and then go to line 3.
• If you answered “No,” you don’t meet this test. You can’t take the exclusion unless you meet the Bona
Fide Residence Test above.
b The physical presence test is based on the 12-month period from ▶
through ▶

a

3

{

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No

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Yes

No

General Information

4 Your foreign address (including country)

6 Employer’s name

9
a
b
c
10a
b
c
d
11a

Yes

Tax Home Test. Was your tax home in a foreign country or countries throughout your period of bona fide
residence or physical presence, whichever applies? . . . . . . . . . . . . . . . . . . .
• If you answered “Yes,” you can take the exclusion. Complete Part II below and then go to page 2.
• If you answered “No,” you can’t take the exclusion. Don’t file this form.

Part II

No

5 Your occupation

7 Employer’s U.S. address (including ZIP code) 8 Employer’s foreign address

Employer is (check any that apply):
A U.S. business . . . . . . . . . . . . . . . . . . . . . . . . . .
A foreign business . . . . . . . . . . . . . . . . . . . . . . . . .
Other (specify) ▶
If you previously filed Form 2555 or 2555-EZ, enter the last year you filed the form. ▶
If you didn’t previously file Form 2555 or 2555-EZ, check here ▶
and go to line 11a.
Have you ever revoked the foreign earned income exclusion? . . . . . . . . . .
If you answered “Yes,” enter the tax year for which the revocation was effective. ▶
List your tax home(s) during 2018 and date(s) established. ▶

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Yes

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No

b Of what country are you a citizen/national? ▶
For Paperwork Reduction Act Notice, see the Form 1040 instructions.

Cat. No. 13272W

Form

2555-EZ

(2018)

Form 2555-EZ (2018)

Part III
12

Page

Days Present in the United States—Complete this part if you were in the
United States or its possessions during 2018.

(d) Income earned in U.S.
on business (attach computation)

(c) Number of days
in U.S. on business

(b) Date left U.S.

(a) Date arrived in U.S.

Part IV

Figure Your Foreign Earned Income Exclusion

13

Maximum foreign earned income exclusion

14

Enter the number of days in your qualifying period that fall within 2018

15

Did you enter 365 on line 14?
Yes. Enter “1.000.”
No. Divide line 14 by 365 and enter the result as
a decimal (rounded to at least three places).

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16

Multiply line 13 by line 15

17

Enter, in U.S. dollars, the total foreign earned income you earned and received in 2018. See
instructions. Be sure to include this amount on Form 1040, line 1 . . . . . . . . . . .
Caution: If the amount on line 17 is more than $103,900, don’t file this form. You must file Form
2555 instead.

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13

days

16

18

2

Foreign earned income exclusion. Enter the smaller of line 16 or line 17 here and in parentheses
on Schedule 1 (Form 1040), line 21. Next to the amount, enter “2555-EZ.” On Schedule 1
(Form 1040), subtract this amount from your additional income to arrive at the amount reported on
Schedule 1 (Form 1040), line 22 . . . . . . . . . . . . . . . . . . . . . ▶

×

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18
Form

2555-EZ

(2018)