Skip to content
ChatProjectCodes

1082 - English/Spanish

Note:

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

For joint filers, one spouse may qualify while the other does not. The qualifying spouse may complete a separate Form 2555. Disregard any erroneously filed Forms 2555 attached to the return when calculating the withholding rate.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Manual Part 5. Collecting Process
Internal Revenue Manual Part 5. Collecting Process

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.