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Form 2555: Foreign Earned Income
IRS Form 2555 is used to claim a foreign earned income exclusion or deduction for U.S. citizens or resident aliens living abroad. For the 2025 tax year, the maximum exclusion amount is $130,000.
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IRS Form 2555 - Foreign Earned Income
IRS Form 2555 is used to claim a foreign earned income exclusion or deduction for U.S. citizens or resident aliens living abroad. For the 2025 tax year, the maximum exclusion amount is $130,000.
Risk Radar
Scan points- 1Do not include taxes withheld from a W-2/1099 if they were paid to a foreign authority instead of the U.S. Treasury.
- 2Completing both Part II and Part III of Form 2555 instead of just one.
- 3Failing to enter your entire address, including country/ZIP code, in Part I, Line 1.
- 4Not attaching Form 2555 when filing Form 1040 or 1040-SR.
- 5Omitting the date(s) you established your tax home on Part I, Line 9.
Plain English
This form allows you to reduce your taxable income if you earn money outside of the United States. By filing Form 2555, you can claim either a foreign earned income exclusion or a housing deduction for the year. This reduces the amount of your earnings that the IRS taxes.
Submission Date
- Filing date: 2025-10-31 22:10:13
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when you are a U.S. citizen or resident alien living in a foreign country and wish to figure your foreign earned income exclusion or housing exclusion/deduction.
- Do not use Form 2555 if you do not qualify as a U.S. citizen or resident alien residing abroad, though certain combat zone individuals may establish a tax home there.
- Check Form 1040 when filing your main return to attach Form 2555.
Form selector
Use this form or another form?
Foreign earned income received in 2024 but claimed in 2025
This rule applies if the income would have been excludable if received in 2024, requiring a statement on Form 2555.
✓ Check Part IV of Form 2555
Claiming only the Housing Exclusion or Deduction
If claiming one exclusion but not both, items related to excluded income must be prorated based on the ratio of excludable earned income to total foreign earned income.
✓ Check Part VIII of Form 2555
Amending a previously filed return
Generally, Form 1040-X must be filed within 3 years after the original filing date or 2 years after tax payment (whichever is later).
✓ Check general instructions for timing.
Deadline or filing window
The regular filing deadline for a 2025 calendar year return is April 15, 2026. If you live outside the U.S./Puerto Rico and your tax home is also outside the U.S./Puerto Rico, an automatic 2-month extension grants a June 15, 2026 deadline. Interest will be charged on any tax not paid by the regular due date.
Checklist
What you need before filling it out
Part I, Line 1 (Foreign Address)
Your foreign address including country · Part I of Form 2555
Part I, Line 5 (Employer Type)
Check box indicating entity type (e.g., A foreign entity) · Part I of Form 2555
Line 45 (Exclusion Amount)
The total amount excluded from gross income for the year (including adjustments). · Part IV of Form 2555
Part I, Line 6b (Previous Filing Status)
Check box indicating no prior filing to claim exclusions. · Part I of Form 2555
Line 20 (Income Adjustment)
The amount excluded from income earned in 2024 but reported in 2025. · Part IV of Form 2555
Part VIII (Exclusion Claim)
Declaration or calculation showing claim for Housing Exclusion, Foreign Earned Income Exclusion, or Both. · Part VIII of Form 2555
Before you submit
- 1Confirm your name and Social Security number match the return.
- 2Verify that all necessary information for lines 1 through 7 (Part I) is completed.
- 3Ensure you have correctly calculated and entered the total exclusion amount on Line 45.
- 4If applicable, attach a statement detailing how you figured the income excluded under the 2024 rule to Form 2555.
- 5Verify that Part VIII accurately reflects which exclusions (Housing, Foreign Earned Income, or Both) are being claimed.
- 6Check if any deductions/credits related to the excluded income have been prorated correctly based on your ratio.
- 7Confirm you attach this completed Form 2555 to your Form 1040 or 1040-SR.
How to file this form
- 1Complete Part I of IRS Form 2555 by filling in your personal and employer information, including foreign address details.
- 2Determine if you are excluding income earned in 2024; if so, attach a statement showing the calculation for Line 45.
- 3Calculate and enter the final total amount excluded on Line 45 of Form 2555.
- 4Complete Part VIII by declaring which exclusion(s) you claim and ensuring related items are prorated if necessary.
- 5Attach your completed IRS Form 2555 to your Form 1040 or 1040-SR when filing.
- 6Mail your entire package to one of the special addresses designated for those filing Form 2555 (do not use state residence addresses).
- 7Keep a copy of the signed and dated submission for your personal records.
Known limitations
- 1If only part of your income is excluded using Form 2555, a credit or deduction for foreign taxes allocable to that excluded income cannot be claimed (see Pub. 514 for details).
- 2Special rules apply when claiming either exclusion regarding the amount of your IRA deduction (see Pub. 590-A for details).
- 3If you claim an exclusion or the housing deduction, you must figure tax on your nonexcluded income using the rates that would have applied without those exclusions.
- 4If the location where you incurred housing expenses is not listed in the table in Notice 2025-16, you must enter $106.85 as the daily limit.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition is 20/25, and for the latest information regarding IRS Form 2555, filers should check IRS.gov/Form2555. For 2025, the maximum exclusion amount has increased to $130,000.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Fee — Not stated in the official source.
- Mailing address — Verify specific addresses on IRS.gov/Filing/ International-Where-To-File-Form-1040-Addresses-for-Taxpayers-and-Tax-Professionals.
- Signature — Sign before sending (implied general instruction).
- Attachment requirement — Confirm Form 2555 is attached to Form 1040 or 1040-SR.
Quick Facts
Downloads
After you file
- 1Keep a copy of your filed Form 2555 attached to your main tax return (Form 1040 or 1040-SR).
- 2If filing by mail, attach Form 2555 to the designated special addresses for Form 1040 or 1040-SR; do not use standard state residence addresses.
- 3If amending a return after filing, file Form 1040-X and ensure it is filed within 3 years of the original filing date or 2 years after tax payment, whichever is later.
- 4If you are using the automatic extension to file until June 15, 2026 (for a 2025 return), attach a statement explaining that you live outside the U.S./Puerto Rico and your tax home is outside the U.S./Puerto Rico.
Sources
- SRCInstructions p.1 — The maximum exclusion amount for Form 2555 in 2025 is $130,000.
- SRCInstructions p.1 — Caution states that taxes withheld by an employer and paid to a foreign country's tax authority (instead of the U.S. Treasury) should not be included on Form 1040 or 1040-SR, line 25a or 25b.
- SRCInstructions p.2 — For a 2025 calendar year return, the standard filing due date is April 15, 2026, but an automatic 2-month extension grants a June 15, 2026 deadline if specific residency conditions are met.
- SRCInstructions p.2 — When filing Form 2555, you must attach it to your Form 1040 or 1040-SR and mail the return to one of the special addresses designated for those filing Form 2555.
- SRCInstructions p.3 — If claiming an exclusion, you must use the tax rates that would have applied had you not claimed the exclusions when figuring tax on your nonexcluded income.
- SRCInstructions p.6 — When calculating the limit on housing expenses using the worksheet, if a location isn't listed in Notice 2025-16, enter $106.85.
Common confusion points
Should I include taxes withheld by my employer on Form 2555?
This is confusing: When do I file Form 2555 if I'm living outside the U.S.?
The automatic extension applies only if you live outside the United States and Puerto Rico AND your tax home is outside the United States and Puerto Rico.
→ Check that both conditions are met to qualify for the June 15, 2026 deadline.
What happens if I claim an exclusion on one year but want to change it later?
I used Form 2555 last year; do I need to revoke my choice this year?
You do not need to revoke a prior choice just because you have no foreign earned income or foreign housing costs for the year.
→ If you don't claim it, but want to keep the option open, attach a statement explaining that.
Can I still take other credits if I use Form 2555?
You cannot take the additional child tax credit if you claim either of the exclusions or the housing deduction on Form 2555.
→ Verify this applies to both the exclusion and the housing deduction claimed via Form 2555.
How do I handle income earned in 2024 but received in 2025?
If my location isn't listed in Notice 2025-16, what should I put on line 29b of the worksheet?
If you enter 365 days on line 1 and your location is not listed in Notice 2025-16, enter $39,000 on line 29b.
→ Check if your qualifying period has exactly 365 days within the 2025 tax year.
If I file Form 2555 with my return, where do I mail it?
Do I mail Form 2555 to my local state office?
No, you must attach Form 2555 to your Form 1040 or 1040-SR and mail it to one of the special addresses designated for those filing Form 2555.
→ Confirm the specific mailing address on IRS.gov/Filing/International-Where-To-File-Form-1040-Addresses-for-Taxpayers-and-Tax-Professionals.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040-X (To change a return already filed)
Questions about IRS Form 2555
What is IRS Form 2555 used for?
This form allows you to reduce your taxable income if you earn money outside of the United States. By filing Form 2555, you can claim either a foreign earned income exclusion or a housing deduction for the year. This reduces the amount of your earnings that the IRS taxes.
Who must file IRS Form 2555?
U.S. citizens or resident aliens living in a foreign country must file Form 2555 if they qualify to use it to figure their foreign earned income exclusion and/or housing exclusion or deduction.
What information does IRS Form 2555 require?
Part I collects your general address information, including where you established your tax home(s). Part IV requires entering the total foreign earned income you received during the tax year.
When is IRS Form 2555 due?
A Form 1040 or 1040-SR is generally due April 15, 2026. An automatic 2-month extension grants a filing date of June 15, 2026, if you meet specific residency conditions.
Where do I file IRS Form 2555?
When attaching Form 2555 to your Form 1040 or 1040-SR, mail it to one of the special addresses designated for those filing Form 2555. Do not use the addresses associated with your state of residence if you attach this form.
How do I complete IRS Form 2555?
First, complete Part I with your address and established tax home(s). Then, select either Part II (Bona Fide Residence Test) or Part III (if applicable), and finally, fill out Part IV by entering your total foreign earned income. Ensure you attach the completed Form 2555 to your Form 1040 or 1040-SR before sending.
What happens if IRS Form 2555 is filed incorrectly?
If you fail to file correctly, you will owe interest on any tax that was not paid by the regular due date of your return. Furthermore, you cannot exclude or deduct more than the amount of your foreign earned income for the year.
This is confusing: When do I file Form 2555 if I'm living outside the U.S.?
The automatic extension applies only if you live outside the United States and Puerto Rico AND your tax home is outside the United States and Puerto Rico. Check that both conditions are met to qualify for the June 15, 2026 deadline.
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