rom 2999 Foreign Earned Income j-SMENe 28t oer

1987

Attachment
Sequence No. 34

Department of the Treasury > See separate Instructions. > Attach to Form 1040.
Internal Revenue Service

For Use by United States Citizens and Resident Aliens Only
Name of taxpayer Your social security number

Foreign address (including country) Your occupation

Name of employer »
Employer's | U.S. >

address | Foreign

Employer is (check » DA foreign entity OO AUS. company

any that apply) CA foreign affiliate of aU.S. company _ [1 Self C Other (specify) >

Enter earlier years (after 1981) that you filed Form 2555 to claim either of the exclusions >

If you chose to claim an exclusion in an earlier year (after 1981), have you revoked your choice?. . OYes [LNo
If 'Yes,”’ give the type of exclusion and the tax year for which the revocation was effective >

Test under which you qualify to claim the O Bona fide residence test (Part |) Are youa

exclusion(s) and/or deduction O Physical presence test (Part Il) USS. citizen? _.OYes [No
Did you maintain a separate foreign residence for your family because of adverse ting conditions at

yourtaxhome?. . . . . . Soe . . Se Yes LiNo

If “Yes,” give city and country of the separate foreign residence. Also show the number of days during your tax year that you maintained a
second household at that address

Complete either Part | or Part II. If an item does not apply, write “NA.” If you do not provide
the information asked for, any exclusion or deduction you claim may be disallowed.

Taxpayers Qualifying Under Bona Fide Residence Test. (See Instructions.)

1 Date bona fide residence began

2. Kind of living quarters in foreign country » [] Purchased house CRented house or apartment CJ Rented room
0 Quarters furnished by employer
3. Did any of your family live with you abroad during any part of the tax year? . . .... . Yes CINo

If Yes," who and for what period? >

4a Have you submitted a statement to the authorities of the foreign country where you claim bona fide residence that
you are not a resident of that country? (See Instructions.) . .OYes [INo
b Are you required to pay income tax to the country where you claim bona fide residence? Gee | Instructions.) . OyYes [No
If “Yes” to 4a and “No” to 4b, you do not qualify as a bona fide resident. Do not complete the rest of Part I.

5 Complete the following for days present in the United States or its possessions during the tax year. (Do not include this income in Part
Ill, but report it on Form 1040.)

Number of Income earned in U.S. Number of Income earned in U.S.
Date arrived Date left days in U.S on business (attach oes Datesert days in US. ‘on business (attach
on business computation) on business computation)

6a State any contractual terms or other conditions relating to the length of your employment abroad

b State the type of visa under which you entered the foreign country

¢ Did your visa limit the length of your stay or employment ina foreign country? . . . . oo . oe OYes CINo
If “Yes,” attach explanation.
d_ Did you maintain a home in the United States while living abroad? toe . . OYes (CINo

If “Yes,” show address of your home, whether it was rented, and the names and relationships of the occupants

For Paperwork Reduction Act Notice, see page 1 of separate Instructions. Form 2555 (1987)


Form 2555 (1987)

Page 2

Taxpayers Qualifying Under Physical Presence Test. (See Instructions.)

7 The physical presence test is based on the 12-month period from _________.......---------
8 Enter your principal country of employment during your tax year >
9 Enter all travel abroad during the 12-month period shown on line 7, except 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 the last entry is an arrival in a foreign
country, enter the number of full days to the end of the 12-month period. If you have no travel to report-during the period, write in the
schedule below that you were physically present in a foreign country or countries during the entire 12-month period. (Do not include
in Part Ill the income that you list here, but report it on Form 1040.)

Fulldays | Number of | Income earned in U.S. on
vareaneus) Date arrived Date left present in | days in U.S. business (attach
BUS. country _| on business computation)

All Taxpayers

Note: On lines 10 through 14 enter all income, including noncash income, that you earned and actually or constructively received during

your 1987 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
Part I, line 5, or Part Il, line 9. 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 during 1987 no matter when you performed

the service.
1987 Foreign Earned Income (ins deltars)
10 Total wages, salaries, bonuses, commissions, etc. . 10
11 Allowable share of income for personal services performed (see Instructions for Part i, line 1):
a Ina business (including farming) or profession lla
b Ina partnership (give name, address, and nature of income)
12 Noncash income (market value of property or facilities furnished by employer—attach statement showing
how determined):
a Home (lodging) 12a
b Meals 12b
eCar. 2. ee ee 12¢
d Other property or facilities (specify) _
coe cece cece eeceeeeeeeeee we ee... [hed
13 Allowances, reimbursements, or expenses paid on your behalf for services you performe
a Cost of living and overseas differential . 13a
b Family . 13b
¢ Education . 13¢
d_ Home leave 13d
e Quarters 13e
f For any other purpose se (specify) eee ee ee eee eee
13¢
@ Add the amounts on lines 13a through 13f and enter the total 13g
14 Other foreign earned income (specify) _
14
15 Add the amounts on lines 10 through 12d, line 13g, and line 14 and enter the total 15
16 Total amount of meals and lodging included on line 15 that is excludable. (See Instructions.) 16
17 Subtract line 16 from line 15 and enter the result. This is your foreign earned income . > |17

Complete Part IV next if you choose to claim the housing exclusion or are claiming the housing deduction. Otherwise, skip to Part V.



Form 2555 (1987)

Page 3

For Taxpayers Claiming Housing Exclusion AND/OR Deduction

18 Qualified housing expenses for the tax year. (See Instructions.) 18
19 Number of days in your qualifying period t that fall within your 1987 tax year. (see
Instructions.) . 19
20 Multiply $19.48 by the number of days on line 19 Enter the s result, but do not enter more than $7,109.00 20
21 Subtract the amount on line 20 from the amount on line 18. (If zero or less, do not complete the rest of Part
WV or any of Part VIl.). . . Lo 21
22 Enter employer-provided amounts. (Gee Instructions.) . 2... L222
23 Enter the amount fromline17 . . . . . 23
24 Divide the amount on line 22 by the amount on 1 line 23 and enter the result as a decimal (to two places).
(Limited to 1.00.) . oa . coe : : oe . 24 x.
25 Housing exclusion. Multiply the amount on line 21 by the decimal amount on line 24, but do not enter more
than the amount on line 22. Also enter this amount on line 35, Part VI . >» | 25

Note: /f the amount on line 21 is more than the amount on line 25, complete line 26. Otherwise, skip t to Part Vif you cl

foreign earned income exclusion.

‘hoose to claim the

26 Subtract the amount on line 25 from the amount on line 21. Enter the result here and on line 40, Part Vil.
>

(Complete Part V before Part Vil if you choose to claim the foreign earned income exclusion.) . 26
For Taxpayers Claiming Foreign Earned Income Exclusion
27 Maximum foreign earned income exclusion 27 |$70,000
28 Number of days in your aualitying period that fall within your 1987 tax year. (ee
Instructions for line 19.) 28
29 Divide the number of days on line 28 by the number of days in your tax year (usually 365) and enter the
result as a decimal (to two places) . Lo . . . 29 x
30 Multiply the amount on line 27 by the decimal: amount. online 29 . . 30
31 Enter the amount from line 17 : . : : . PBL
32 Enter the amount fromline25 . . . . . . 32
33 Subtract the amount on line 32 from the amount on line 31 “Enter the result to : . [33
34 Foreign earned income exclusion. Enter here and on line 36, Part VI, the amount from line 30 or line 33,
whichever is less_. we . 34
For Taxpayers Claiming Housing Exclusion, Foreign Earned Income Exclusion, or Both
35 Housing exclusion from line 25... Le . 35
36 Foreign earned income exclusion from line 34 : Lo 36
37 Add the amounts on lines 35 and 36 and enter the total . . : . L327
38 Deductions allowed in figuring your adjusted gross income (Form 1040, line 30)* that are allocable to the
excluded income. (See Instructions and vattach computation.) 38
39 Subtract line 38 from line 37. Enter the result here and in parentheses on Form 1040, line 221. Next to the
amount write “‘Exclusion(s) from Form 2555." On Form 1040 subtract the amount from your income to
arrive at total income on Form 1040, line 22. . - woe oa | 39

For Taxpayers Claiming Housing Deduction

Note: Complete this part only if: (1) you entered an amount on line 26, and (2) the amount on line 17 is more than the amount on line 37.

40 Enter the amount from line 26 coe toe . : 40
41 Enter the amount from line 17. . Se 2. [4a
42 Enter the amount from line37.. . . . . (42
43 Subtract the amount on line 42 from the amount on ‘line a and enter the result 43
44 Enter the amount from line 40 or line 43, whichever is less . 44

Note: /f the amount on line 43 is more than the amount on line 44 and you could not deduct all of your 1986 housing deduction because
of the 1986 limitation, complete the worksheet on page 4 of the Instructions to figure how much of your 1986 housing deduction

may be carried over to 1987. Otherwise, enter a zero (-O-) on line 45.

45 Housing deduction carryover from 1986 (from worksheet on page 4 of the Instructions) A5
46 Add the amounts on lines 44 and 45. Enter here and on Form 1040 to the left of line 29. Next to the amount
on Form 1040 write ‘Deduction from Form 2555." Add it to the total adjustments reported on that line.» | 46

#U.S.GPO:1987-0-183-231