O

Form 2555 Foreign Earned Income

Department of the Treasury

Internal Revenue Service

 See separate instructions.  Attach to Form 1040.

For Use by U.S. Citizens and Resident Aliens Only

Name shown on Form 1040 Your social s

Your foreign address (including country) Your oc

Employer’s name 

Employer’s U.S. address 

Employer’s foreign address 

Employer is (check

any that apply):

A foreign entity A U.S. company

Other (specify) 

A foreign affiliate of a U.S. company

If, after 1981, you filed Form 2555 or Form 2555-EZ, enter the last year you filed the form. 

Have you ever revoked either of the exclusions? 

If you answered “Yes,” enter the type of exclusion and the tax year for which the revocation was effective

Did you maintain a separate foreign residence for your family because of adverse living conditions at your

tax home? See Second foreign household on page 3 of the instructions

If “Yes,” enter city and country of the separate foreign residence. Also, enter the number of days during 

you maintained a second household at that address. 

List your tax home(s) during your tax year and date(s) established. 

Next, complete either Part II or Part III. If an item does not apply, enter “NA.” If you 

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

Taxpayers Qualifying Under Bona Fide Residence Test (See page 2 of the instructions

10 Date bona fide residence began  , and ended 

11 Kind of living quarters in foreign country  Purchased house Rented house or apartment 

Quarters furnished by employer

12a Did any of your family live with you abroad during any part of the tax year?

If “Yes,” who and for what period? 

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.)

13a

b Are you required to pay income tax to the country where you claim bona fide residence? (See instructions.)

If you answered “Yes” to 13a and “No” to 13b, you do not qualify as a bona fide resident. Do not com

this part.

If you were present in the United States or its possessions during the tax year, complete columns (a)–

include the income from column (d) in Part IV, but report it on Form 1040.

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(

(

(c) Number of

days in U.S.

on business

(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.

(b) Date left

U.S.

(a) Date

arrived in U.S.

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

Did you maintain a home in the United States while living abroad?

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

to you. 

For Paperwork Reduction Act Notice, see page 4 of separate instructions. Cat. No. 11900P 



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4a

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6a

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b

a

d

b

e

c

b

a

d

b c

d

d

b

Part I

Part II

General Information

b If you did not file Form 2555 or 2555-EZ after 1981 to claim either of the exclusions, check here  and 

Of what country are you a citizen/national? 

A

(99) S
Form 2555 (2005) 

Taxpayers Qualifying Under Physical Presence Test (See page 2 of the 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. 

If you traveled abroad during the 12-month period entered on line 16, complete columns (a)–(f) below. Exclu

foreign countries that did not involve travel on or over international waters, or in or over the United State

more. If you have no travel to report during the period, enter “Physically present in a foreign country or coun

12-month period.” Do not include the income from column (f) below in Part IV, but report it on Form 1040

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(f) (e) Number of

days in U.S.

on business

(d) Full days

present in

country

(a) Name of country

(including U.S.) (b) Date arrived (c) Date left

All Taxpayers

Note: Enter on lines 19 through 23 all income, including noncash income, you earned and actually or constructive

your 2005 tax year for services you performed in a foreign country. If any of the foreign earned income received 

earned in a prior tax year, or will be earned in a later tax year (such as a bonus), see the instructions. Do not inc

line 14, column (d), or line 18, column (f). Report amounts in U.S. dollars, using the exchange rates in effect wh

constructively received the income.

If you are a cash basis taxpayer, report on Form 1040 all income you received in 2005, no matter whe

the service.

2005 Foreign Earned Income (in 

19 Total wages, salaries, bonuses, commissions, etc. 19

20 Allowable share of income for personal services performed (see instructions):

a In a business (including farming) or profession 20a

b In a partnership. List partnership’s name and address and type of income. 

20b

21 Noncash income (market value of property or facilities furnished by employer—attach statement

showing how it was determined):

a Home (lodging) 21a

b Meals 21b

c Car 21c

d Other property or facilities. List type and amount.  

21d

22 Allowances, reimbursements, or expenses paid on your behalf for services you performed:

a Cost of living and overseas differential 22a

b Family 22b

c Education 22c

d Home leave 22d

e Quarters 22e

f For any other purpose. List type and amount. 

22f

g Add lines 22a through 22f 22g

23 Other foreign earned income. List type and amount. 

23

24 Add lines 19 through 21d, line 22g, and line 23 24

25 Total amount of meals and lodging included on line 24 that is excludable (see instructions) 25

Subtract line 25 from line 24. Enter the result here and on line 27 on page 3. This is your 2005

foreign earned income 

26

26

Part III

Part IV
Form 2555 (2005) 

Taxpayers Claiming the Housing Exclusion and/or Deduction

28 Qualified housing expenses for the tax year (see instructions) 28

Number of days in your qualifying period that fall within your 2005 tax

year (see instructions)

29

29

30 Multiply $32.59 by the number of days on line 29. If 365 is entered on line 29, enter $11,894.00 here 30

31

Subtract line 30 from line 28. If the result is zero or less, do not complete the rest of this part

or any of Part IX

31

32 Enter employer-provided amounts (see instructions) 32

Divide line 32 by line 27. Enter the result as a decimal (rounded to at least three places), but do

not enter more than “1.000”

33

33

Housing exclusion. Multiply line 31 by line 33. Enter the result but do not enter more than the

amount on line 32. Also, complete Part VIII 

34

34

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.

Taxpayers Claiming the Foreign Earned Income Exclusion

35 Maximum foreign earned income exclusion 35 

● All others, enter the number of days in your qualifying period that

fall within your 2005 tax year (see the instructions for line 29).

36

● Otherwise, divide line 36 by the number of days in your 2005 tax year and enter the result

as a decimal (rounded to at least three places).

37

38 Multiply line 35 by line 37 38

39 Subtract line 34 from line 27 39

40 Foreign earned income exclusion. Enter the smaller of line 38 or line 39. Also, complete Part VIII  40

Taxpayers Claiming the Housing Exclusion, Foreign Earned Income Exclusion, or B

41 Add lines 34 and 40 41

Deductions allowed in figuring your adjusted gross income (Form 1040, line 37) that are allocable

to the excluded income. See instructions and attach computation

42

42

Subtract line 42 from line 41. Enter the result here and in parentheses on Form 1040, line 21.

Next to the amount enter “Form 2555.” On Form 1040, subtract this amount from your income

to arrive at total income on Form 1040, line 22 

43

43

Taxpayers Claiming the Housing Deduction—Complete this part only if (a) line 31 is m

34 and (b) line 27 is more than line 41.

44 Subtract line 34 from line 31 44

45 Subtract line 41 from line 27 45

46 Enter the smaller of line 44 or line 45 46

Note: If line 45 is more than line 46 and you could not deduct all of your 2004 housing deduction

because of the 2004 limit, use the worksheet on page 4 of the instructions to figure the amount

to enter on line 47. Otherwise, go to line 48.

47 Housing deduction carryover from 2004 (from worksheet on page 4 of the instructions) 47

48 Housing deduction. Add lines 46 and 47. Enter the total here and on Form 1040 to the left of

line 36. Next to the amount on Form 1040, enter “Form 2555.” Add it to the total adjustments

reported on that line  48

Part VIII

Part VII

Part VI

Part IX

Part V

36 ● If you completed Part VI, enter the number from line 29.

37 ● If line 36 and the number of days in your 2005 tax year (usually 365) are the same, enter “1.000.”

27

All Taxpayers

27 Enter the amount from line 26

Are you claiming the housing exclusion or housing deduction?

No. Go to Part VII.





Printed on recycled paper

Yes. Complete Part VI.

days

days