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efta-efta01222645DOJ Data Set 9OtherOMB No. 1545-0074
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DOJ Data Set 9
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efta-efta01222645
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OMB No. 1545-0074
Fertn 2555
Department of the Treasury
Internal Revenue Service
For Use by U.S. Citizens and Resident Aliens Only
Name shown on Form 1040
Foreign Earned Income
►Attach to Form 1040. Complete the Foreign Earned Income Tax Worksheet In
the Instructions for Form 10401f you enter an amount on line 45 or 50.
► Go to wwwits.gov/Form2555 for instructions and the latest Information.
2018
Attachment
...
Sequence No. ;Sq
Your social security number
Part
General Information
1 Your foreign address (including country)
2 Your occupation
3
Employer's name IP
4a Employer's U.S. address P
b Employer's foreign address P
5
Employer is (check
a 0 A foreign entity
b 0 A U.S. company
c 0 Self
any that apply):
d 0 A foreign affiliate of a U.S. company
e 0 Other (specify) IP
6a If you previously filed Form 2555 or Form 2555-EZ, enter the last year you filed the form. IP
b If you didn't previously file Form 2555 or 2555-EZ to claim either of the exclusions, check here ► 0 and go to line 7.
c Have you ever revoked either of the exclusions?
0 Yes 0 No
d If you answered "Yes," enter the type of exclusion and the tax year for which the revocation was effective. IP
7
Of what country are you a citizen/national? IP
8a Did you maintain a separate foreign residence for your family because of adverse living conditions at your
tax home? See Second foreign household in the instructions
0 Yes 0 No
b If "Yes," enter city and country of the separate foreign residence. Also, enter the number of days during your tax year that you
maintained a second household at that address. ►
9
List your tax home(s) during your tax year and date(s) established. IP
Next, complete either Part II or Part III. If an item doesn't apply, enter "NA." If you don't give
the information asked for, any exclusion or deduction you claim may be disallowed.
Part
Taxpayers Qualifying Under Bona Fide Residence Test (see instructions)
10
Date bona fide residence began
and ended IP
11
Kind of living quarters in foreign country ► a D Purchased house
b 0 Rented house or apartment
c 0 Rented room
d D Quarters furnished by employer
12a Did any of your family live with you abroad during any part of the tax year?
0 Yes 0 No
b If "Yes," who and for what period? ►
13a Have you submitted a statement to the authorities of the foreign country where you claim bona fide
residence that you aren't a resident of that country? See instructions
0 Yes 0 No
b Are you required to pay income tax to the country where you claim bona fide residence? See instructions 0 Yes 0 No
If you answered "Yes" to 13a and "No" to 13b, you don't qualify as a bona Me resident Don't complete the rest of
this part.
14
If you were present in the United States or its possessions during the tax year, complete columns (a)—(d) below. Don't include
the income from column
in Part IV, but report it on Form 1040.
140 Date
arrived in U.S.
(b) Date left
U.S.
(c) Number of
d
ii
i
one
(d)pcome earned it
U.S. on business
(attach computation)
(a) Date
salved in U.S.
(b) Date left
U.S.
(c) Number of
days in U.S. on
business
(d) Income earned in
U.S. on busies
(attach computation)
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. P.
c Did your visa limit the length of your stay or employment in a foreign country? If "Yes," attach explanation 0 Yes 0 No
d Did you maintain a home in the United States while living abroad?
0 Yes 0 No
e If "Yes," enter address of your home, whether it was rented, the names of the occupants, and their relationship
to you. P
For Paperwork Reduction Act Notice, see the Form 1040 instructions.
Form 2555 psis
EFTA01222645
Form 2555 (2018)
Page 2
Part III
Taxpayers Qualifying Under Physical Presence Test (see instructions)
16
The physical presence test is based on the 12-month period from P.
through IP
17
Enter your principal country of employment during your tax year. P.
18
If you traveled abroad during the 12-month period entered on line 16, complete columns (a)—(f) below. Exclude travel between
foreign countries that didn't involve travel on or over international waters, or in or over the United States, for 24 hours or more.
If you have no travel to report during the period, enter "Physically present in a foreign country or countries for the entire 12-
month period." Don't include the income from column (1) below in Part IV, but report it on Form 1040.
(a) Name of country
bncluding U.S.)
(b) Date arrived
(c) Date left
(d) Full days
present in
counby
(e) Number of
days in U.S.
on business
(I) Income earned in U.S.
on business (attach
computation)
Part IV
All Taxpayers
Note: Enter on lines 19 through 23 all income, including noncash income, you earned and actually or constructively received during
your 2018 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. Don't include income from line
14, column (d), or line 18, column (f). 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 in 2018, no matter when you performed
the service.
2018 Foreign Earned Income
Amount
(In U.B. dollars)
19
Total wages, salaries, bonuses, commissions, etc
20
Allowable share of income for personal services performed (see instructions):
a In a business (including farming) or profession
b In a partnership. List partnership's name and address and type of income. ►
21
Noncash income (market value of property or facilities furnished by employer —attach statement
showing how it was determined):
a Home (lodging)
b Meals
c Car
d Other property or facilities. List type and arnount. ►
22
Allowances, reimbursements, or expenses paid on your behalf for services you performed:
a Cost of living and overseas differential
22a
b Family
c Education
d Home leave
e Quarters
f
For any other purpose. List type and amount. P.
22b
22c
22d
22e
19
20a
20b ■
21a
21b
21c
22f
g Add lines 22a through 22f
23
Other foreign earned income. List type and arnount. ►
24
Add lines 19 through 21d, line 22g, and line 23
25
Total amount of meals and lodging included on line 24 that is excludable (see instructions) .
26
Subtract line 25 from line 24. Enter the result here and on line 27 on page 3. This is your 2018
foreign earned income
►
21d
22g
24
26
Form 2555 (2018)
EFTA01222646
Forth 2555 (2018)
Page 3
Part V
All Taxpayers
27
Enter the amount from line 26
Are you claiming the housing exclusion or housing deduction?
K Yes. Complete Part VI.
K No. Go to Part VII.
27
Part VI
Taxpayers Claiming the Housing Exclusion and/or Deduction
28
Qualified housing expenses for the tax year. See instructions
29a Enter location where housing expenses incurred. See instructions ►
b Enter limit on housing expenses. See instructions
30
Enter the smaller of line 28 or line 29b
31
Number of days in your qualifying period that fall within your 2018 tax
year (see instructions)
31 J
days
32
Multiply $45.55 by the number of days on line 31. If 365 is entered on line 31, enter $16,624 here
33
Subtract line 32 from line 30. If the result is zero or less, don't complete the rest of this part or
any of Part IX
34
Enter employer-provided amounts. See instructions
134
35
Divide line 34 by line 27. Enter the result as a decimal (rounded to at least three places), but
don't enter more than "1.000"
36
Housing exclusion. Multiply line 33 by line 35. Enter the result but don't enter more than the
amount on line 34. Also, complete Part VIII
►
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.
28
29b
30
32
33
35
36
Part VII
Taxpayers Claiming the Foreign Earned Income Exclusion
37
Maximum foreign earned income exclusion
38
• If you completed Part VI, enter the number from line 31.
• All others, enter the number of days in your qualifying period that
138 1
days
fall within your 2018 tax year. See the instructions for line 31.
11
39
• If line 38 and the number of days in your 2018 tax year (usually 365) are the same, enter "1.000."
• Otherwise, divide line 38 by the number of days in your 2018 tax year and enter the result as
a decimal (rounded to at least three places).
11
40
Multiply line 37 by line 39
41
Subtract line 36 from line 27
42
Foreign earned income exclusion. Enter the smaller of line 40 or line 41. Also, complete Part VIII ►
37
$1032001 00
39
40
41
42
Part VIII Taxpayers Claiming the Housing Exclusion, Foreign Earned Income Exclusion, or Both
43
Add lines 36 and 42
44
Deductions allowed in figuring your adjusted gross income (Form 1040, line 7) that are allocable
to the excluded income. See instructions and attach computation
45
Subtract line 44 from line 43. Enter the result here and in parentheses on Schedule 1 (Form 1040), line
21. Next to the amount, enter "Form 2555." On Schedule 1 (Form 1040), subtract this amount from your
additional income to arrive at the amount reported on Schedule 1 (Form 1040), line 22
43
44
45
Part IX
Taxpayers Claiming the Housing Deduction—Complete this part only if (a) line 33 is more than line 36 and
(b) line 27 is more than line 43.
46
Subtract line 36 from line 33
47
Subtract line 43 from line 27
48
Enter the smaller of line 46 or line 47
Note: If line 47 is more than line 48 and you couldn't deduct all of your 2017 housing deduction
because of the 2017 limit, use the Housing Deduction Carryover Worksheet in the instructions to
figure the amount to enter on line 49. Otherwise, go to line 50.
49
Housing deduction carryover from 2017 (from the Housing Deduction Carryover Worksheet in
the instructions)
50
Housing deduction. Add lines 48 and 49. Enter the total here and on Schedule 1 (Form 1040) to
the left of line 36. Next to the amount on Schedule 1 (Form 1040), line 36, enter "Form 2555."
Add it to the total adjustments to income reported on line 36
►
46
47
48
49
50
Form 2555 pole}
EFTA01222647
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