Exception:

The Form 2555 certification exception countries are Bangladesh, Bulgaria, Cyprus, Hungary, Iceland, India, Kazakhstan, Malta, New Zealand, Russia, South Africa, Sri Lanka, and Ukraine and the foreign tax home country is not the same country for which certification is requested; Form 2555 was not filed by the requestor (it belongs to the spouse) or is a part of a dual status return.

Current Year Partnership Applications, in addition to the requirements listed in paragraph (2) above, must include:

A statement from the tax matters partner that the partnership entity's classification has not changed since it filed its required return for the previous year

A list of the current partners, identifying all new partners