Form 2555 — Foreign Earned Income

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f2555.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

Form

Department of the Treasury Internal Revenue Service

www.irs.gov/Form2555 for instructions and the latest information. Attachment

Sequence No. 34 For Use by U.S. Citizens and Resident Aliens Only

OMB No. 1545-0074

Attach to Form 1040 or 1040-SR. Go to www.irs.gov/Form2555 for instructions and the latest information.

3 Employer’s name 4 a Employer’s U.S. address b Employer’s foreign address 5 Employer is (check a A foreign entity b A U.S. company c Self any that apply): d A foreign affiliate of a U.S. company e Other (specify)

6 a If you previously filed Form 2555 or Form 2555-EZ, enter the last year you filed the form.

c Have you ever revoked either of the exclusions? . . . . . . . . . . . . . . . . . . . . Yes No d If you answered “Yes,” enter the type of exclusion and the tax year for which the revocation was effective. 7 Of what country are you a citizen/national? 8a Did you maintain a separate foreign residence for your family because of adverse living conditions at your tax home? See Second foreign household in the instructions . . . . . . . . . . . . . . . Yes No b If “Yes,” enter city and country of the separate foreign residence. Also, enter the number of days during your tax year that you maintained a second household at that address. 9 List your tax home(s) during your tax year and date(s) established.

Next, complete either Part II or Part III. If an item doesn’t apply, enter “N/A.” If you don’t give

the information asked for, any exclusion or deduction you claim may be disallowed.

Part II Taxpayers Qualifying Under Bona Fide Residence Test Note: Only U.S. citizens and resident aliens who are citizens or nationals of U.S. treaty countries can use this test. See instructions. 10 Date bona fide residence began, and ended

d Quarters furnished by employer 12a Did any of your family live with you abroad during any part of the tax year? . . . . . . . . . . . Yes No b If “Yes,” who and for what period? 13a Have you submitted a statement to the authorities of the foreign country where you claim bona fide residence that you aren’t a resident of that country? See instructions . . . . . . . . . . . . . Yes No b Are you required to pay income tax to the country where you claim bona fide residence? See instructions . Yes No If you answered “Yes” to 13a and “No” to 13b, you don’t qualify as a bona fide resident. Don’t complete the rest of this part. 14 If you were present in the United States or its territories during the tax year, complete columns (a) - (d) below. Don’t include the income from column (d) in Part IV, but report it on Form 1040 or 1040-SR.

(d) Income earned in

U.S. on business (attach computation)

(d) Income earned in

U.S. on business (attach computation)

(a) Date arrived in U.S.

(b) Date left

U.S.

(c) Number of

days in U.S. on business

(a) Date arrived in U.S.

(b) Date left

U.S.

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

business

15a List any contractual terms or other conditions relating to the length of your employment abroad.

b Enter the type of visa under which you entered the foreign country. c Did your visa limit the length of your stay or employment in a foreign country? If “Yes,” attach explanation . Yes No d Did you maintain a home in the United States while living abroad? . . . . . . . . . . . . . . Yes No e If “Yes,” enter address of your home, whether it was rented, the names of the occupants, and their relationship to you.

For Paperwork Reduction Act Notice, see the Instructions for Form 1040. Cat. No. 11900P Form 2555 (2025) Created 5/14/25

Form 2555 (2025) Page 2 Part III Taxpayers Qualifying Under Physical Presence Test Note: U.S. citizens and all resident aliens can use this test. See instructions. 16 The physical presence test is based on the 12-month period from through 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 didn’t 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 12month period.” Don’t include the income from column (f) below in Part IV, but report it on Form 1040 or 1040-SR.

(e) Number of

days in U.S. on business

(f) Income earned in U.S.

on business (attach

computation)

(a) Name of country (b) Date arrived (c) Date left

(including U.S.)

(d) Full days

country

present in

Part IV All Taxpayers

Note: Enter on lines 19 through 23 all income, including noncash income, you earned and actually or constructively received during your 2025 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. Don’t 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 or 1040-SR all income you received in 2025, no matter when you performed the service.

Form 2555 (2025) Page 3 Part V All Taxpayers

27 Enter the amount from line 26 . . . . . . . . . . . . . . . . . . . . . . . . 27 Are you claiming the housing exclusion or housing deduction?

Yes. Complete Part VI.

Note: The housing deduction is figured in Part IX. If you choose to claim the foreign earned income exclusion, complete Parts VII and VIII before Part IX.