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Form 673: Statement for Claiming Exemption From Withtholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911
IRS Form 673 is a Statement for Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911; it permits an employer to exclude wages from income tax withholding.
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IRS Form 673 - Statement for Claiming Exemption From Withtholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911
IRS Form 673 is a Statement for Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911; it permits an employer to exclude wages from income tax withholding.
Risk Radar
Scan points- 1Failure to certify in Part III that your total estimated housing cost amount is accurate can lead to incorrect withholding.
- 2Failing to check the correct box in Part I regarding qualification tests.
- 3Not including the total estimated housing cost amount from all employers on Form 673, Part III.
- 4Omitting the required signature and date in Part III.
- 5Not listing wages performed outside the United States as the basis for the claim.
Plain English
This form allows you to tell your U.S. employer that part or all of your pay earned while working abroad should not be taxed immediately. By completing Form 673, the employer will withhold less federal income tax from your paycheck because you qualify for an exclusion under Section 911.
Submission Date
- Filing date: 2019-08-28 22:10:25
- 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 a U.S. citizen wishes to permit their employer to exclude all or part of wages earned outside the United States from income tax withholding under Section 911.
- Do not use this form if you are claiming an exemption without having performed services outside the United States, or if your exclusion is based on criteria other than those detailed in Part I.
- Check Form 2555 instead when you need to claim the foreign earned income exclusion or the foreign housing cost amount, as Form 673 permits the employer to use this statement.
Form selector
Use this form or another form?
When claiming the exclusion/deduction generally
This form is used to officially claim the exclusion or deduction which your employer uses Form 673 to support.
✓ Check that you complete and attach Form 2555 to your Form 1040 or Form 1040-SR.
When claiming the foreign housing cost amount
The estimated housing cost amount is limited based on location, details found in Pub. 54 and Instructions for Form 2555.
✓ Check that you include the Part II estimates (Lines 1-7) on Form 673.
When serving in a combat zone after 12/31/2017
New rules regarding the tax home test apply for certain individuals serving in support of the U.S. Armed Forces under this new structure.
✓ Check that your Part I qualification details align with the combat zone requirements.
When using a form subject to the Paperwork Reduction Act
The form must display a valid OMB control number, which is present on this edition (1545-0074).
✓ Check that your employer receives this specific version of Form 673.
Deadline or filing window
The qualification period for the foreign earned income exclusion must satisfy the tax home and 330 full-day requirements within a 12-month period under section 911(d)(1)(B). The form should be furnished when this eligibility is expected for the relevant tax year.
Checklist
What you need before filling it out
Purpose
Statement for Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911 · Form Title/Preamble
Bona Fide Residence Test
Must state uninterrupted period includes an entire tax year beginning date and end date. · Part I, Checkbox Selection
Part II Housing Expenses
Total must be the sum of Lines 1 through 6 (Rent to Household repairs). · Part II, Line 7 Calculation
Filer Requirement
A citizen of the United States must furnish this statement to their employer. · Form p.1 Preamble
Employer Action
The employer permits exclusion from income tax withholding on wages paid outside the U.S. · Form p.1 Preamble
Exclusion Limitation
Housing cost eligibility is limited depending on the location of your foreign tax home. · Form p.2, Paragraph 3
Before you submit
- 1Ensure you have completed all required fields for Part I (Name, SSN, dates/countries) before submission.
- 2Confirm the appropriate box under Part I has been checked (Bona Fide Residence or Physical Presence).
- 3If claiming housing exclusion, verify that Part II lines 1 through 6 are filled out with corresponding dollar amounts.
- 4Verify that Line 7 on Part II accurately sums Lines 1 through 6.
- 5Ensure your signature and the date are present at the bottom of Form 673.
- 6Confirm you have provided this completed form to your U.S. employer, as required by the IRS.
- 7If claiming exclusions/deductions, confirm that you will attach a completed Form 2555 along with this Form 673 when filing.
How to file this form
- 1Complete Part I by entering your name, social security number, and checking the applicable test (Bona Fide Residence or Physical Presence).
- 2If claiming housing exclusion, complete Part II by detailing expenses on Lines 1 through 6, ensuring Line 7 is the total.
- 3Sign and date Form 673 to certify the information provided on the form.
- 4Furnish this completed statement to your U.S. employer to authorize withholding exemption.
- 5When filing taxes, attach a completed Form 2555 (which supports the claim) along with this Form 673.
Known limitations
- 1The exemption granted by furnishing Form 673 does not constitute a determination by the Internal Revenue Service that all amounts paid are excludable from gross income under Code section 911(a) (Instructions p.1).
- 2If an employee becomes disqualified for the exclusions, they must immediately notify their employer and advise what part, if any, of the qualified period (Form p.1).
- 3For tax years beginning after December 31, 2017, new rules regarding the tax home test apply for certain individuals serving in a combat zone (Instructions p.2).
- 4After tax year 2018, Form 2555-EZ is not available to elect the foreign earned income and housing cost amount; all taxpayers must use Form 2555 beginning with tax year 2019 (Instructions p.2).
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 Form 673 (Rev. August 2019); users should check www.irs.gov/Form673 for the latest information regarding this form.
What changed or needs a fresh check
- Edition date — confirm the revision reads August 2019.
- OMB Number — confirm the number is 1545-0074.
- Filer's Name/Initial — ensure your first name and initial are fully completed.
- SSN — verify your Social Security Number is accurately entered.
- Part I Qualification — check the applicable box (Bona Fide Residence or Physical Presence).
- Signature — confirm that you have signed the statement.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 673 after submitting it to the employer.
- 2The employee must attach the completed Form 2555 to their Form 1040 or Form 1040-SR if they qualify for the exclusion or deduction (Instructions p.2).
- 3If an exemption from withholding is permitted, it means the employer will withhold the correct amount of federal income tax from wages paid (Instructions p.2).
- 4The estimated housing cost amount entered on Form 673 must not exceed the total estimated housing cost amount when combined with amounts reported on other outstanding employer statements (Form p.1).
- 5Books or records relating to Form 673 or its instructions must be retained as long as their contents may become material in administering any Internal Revenue law (Instructions p.2).
Sources
- SRCForm 673 is a Statement for Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911 (Form p.1).
- SRCThe statement permits the employer to exclude all or part of wages paid for services performed outside the United States when furnished by a U.S. citizen (Instructions p.1).
- SRCPart I requires checking if qualification is based on bona fide residence or physical presence test for the tax year in question (Form p.1).
- SRCThe Physical Presence Test requires being present and maintaining a tax home in a foreign country/countries for 12 months, or specifying partial dates (Form p.1).
- SRCPart II calculates the estimated housing cost amount by subtracting line 8 from line 7 (Form p.1).
- SRCThe instructions note that Form 673 must be given to the employer to claim an exemption from U.S. income tax withholding on wages earned abroad (Instructions p.2).
Common confusion points
Who needs to file this form?
A citizen of the United States must furnish Form 673 to his or her employer (Form p.1).
→ Check Part I, 'Qualification Information for Foreign Earned Income Exclusion'.
What does it mean if my employer uses this form?
It permits the employer to exclude all or part of wages paid for services performed outside the United States from income tax withholding (Form p.1).
→ Confirm your employer is using Form 673 to claim the exemption.
How do I calculate my estimated housing cost amount?
Subtract line 8 (Estimated base housing amount) from line 7 (Total estimated housing amount) on Form 673 (Form p.1).
What if I don't qualify for the exclusion?
If you believe you will not qualify, the employer should disregard Form 673 (Instructions p.2).
→ Ensure Part III certifies the information is true and complete.
Do I need to fill out a different form too?
Yes, if qualifying for the foreign earned income or housing exclusion/deduction, the employee must complete Form 2555 (Instructions p.2).
→ The required attachment depends on whether you are claiming the exclusion or deduction via Form 2555.
When does this apply?
It applies to wages paid for services performed outside the United States that are eligible for the exclusion(s) provided by Section 911 (Form p.1).
→ The qualification period must be specified in Part I.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If an employee becomes disqualified, they must notify their employer regarding the status of Form 673 (Form p.1).
Questions about IRS Form 673
What is IRS Form 673 used for?
This form allows you to tell your U.S. employer that part or all of your pay earned while working abroad should not be taxed immediately. By completing Form 673, the employer will withhold less federal income tax from your paycheck because you qualify for an exclusion under Section 911.
Who must file IRS Form 673?
A citizen of the United States must furnish Form 673 to his or her employer.
What information does IRS Form 673 require?
Part I collects qualification information regarding foreign earned income, while Part II details the estimated housing cost amount through lines 1 through 9. Part III serves as the certification statement under penalties of perjury.
When is IRS Form 673 due?
The form is furnished when an employee expects to qualify for the exclusion(s) for a calendar year or other tax year beginning and ending.
Where do I file IRS Form 673?
The completed Form 673 must be given to your U.S. employer, who will then withhold the correct amount of federal income tax from your pay.
How do I complete IRS Form 673?
The employee must fill out Parts I and II with their personal details and estimated costs. Part III requires the employee to sign and date the form, certifying that the information is true and complete under penalties of perjury.
What happens if IRS Form 673 is filed incorrectly?
If an exemption is permitted by furnishing this statement, it does not mean the IRS has determined that all paid amounts are excludable under Code section 911(a).
Who needs to file this form?
A citizen of the United States must furnish Form 673 to his or her employer (Form p.1). Check Part I, 'Qualification Information for Foreign Earned Income Exclusion'.
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