International

Form 2555: Foreign Earned Income

Used to claim the foreign earned income exclusion and the foreign housing exclusion or deduction for U.S. citizens or resident aliens living and working abroad.

Download Form 2555 PDFAbout on IRS.govInstructions PDF

Who Files This Form?

U.S. citizens or resident aliens who have foreign earned income and meet either the bona fide residence test or physical presence test.

Key Fields

  • Foreign earned income
  • Housing expenses
  • Foreign earned income exclusion
  • Housing exclusion/deduction
  • Tax home country

Filing Deadlines

Due Date

April 15 (automatic 2-month extension for taxpayers abroad to June 15)

With Extension

October 15

Late Filing Penalty

Filed with Form 1040; subject to the same failure-to-file and failure-to-pay penalties.

Related Forms

Form 1040

U.S. Individual Income Tax Return

Form 1116

Foreign Tax Credit

Form 1040-NR

U.S. Nonresident Alien Income Tax Return

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