This Form 2555 2026 guide explains the IRS Foreign Earned Income. Form 2555 applies the foreign earned income exclusion and related housing rules when the taxpayer meets the required conditions. Foreign residence or a foreign bank deposit alone does not establish eligibility. Tax home, qualifying-period tests and the character of the income must be addressed before a calculation is made.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Form 2555 2026 does and who prepares it
An eligible individual uses the form for the foreign earned income and housing provisions covered by its instructions.
For the connected reporting route, see Form 1116. Keep the role of that document separate from the task explained on this page.
| Official form | Form 2555 |
|---|---|
| IRS title | Foreign Earned Income |
| Guide period | 2026 |
| Target version | 2026 |
| Availability | Draft — not for filing |
| Last checked | October 31, 2026 |
Get the Form 2555 2026 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Form 2555 2026 should you use?
The 2026 in the title identifies the tax year or calendar-year information addressed by this guide. For a 2026 income reporting document, the preparation or filing activity may occur in 2027. Do not change the income year simply because the calendar has changed. The exact filing or furnishing date comes from the instructions for this form and the filer circumstances. The linked target PDF is a draft. It may be used to understand the proposed layout, but it is not a form to file. Amounts or instructions still subject to completion must be checked again when the final version is released.
Records to gather for Form 2555 2026
- Travel and presence records.
- Foreign tax home information.
- Employment income records.
- Housing expense support.
- Prior elections and returns.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Form 2555 2026
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
If you qualify, you can use Form 2555 to figure your foreign earned income exclusion and your housing exclusion or deduction. You cannot exclude or deduct more than the amount of your foreign earned income for the year.
If your tax home was in a foreign country and you were a bona fide resident of, or physically present in, a foreign country and had to leave because of war, civil unrest, or similar adverse conditions, the minimum time requirements specified under the bona fide residence and physical presence tests may be waived. You must be able to show that you could have reasonably expected to meet the minimum time requirements if you hadn’t been required to leave.
Each year, the IRS will publish in the Internal Revenue Bulletin a list of the only countries that qualify for the waiver for the previous year and the dates they qualify. If you left one of the countries during the period indicated, you can claim the tax benefits on Form 2555, but only for the number of days you were a bona fide resident of, or physically present in, the foreign country.
If you can claim either of the exclusions or the housing deduction because of the waiver of time requirements, attach a statement to your return explaining that you expected to meet the applicable time requirement, but the conditions in the foreign country prevented you from the normal conduct of business. Also, enter “Claiming Waiver” in the top margin on page 1 of Form 2555.
Additional reporting conditions
Pub. 54 has more information about the bona fide residence test, the physical presence test, the foreign earned income exclusion, and the housing exclusion and deduction. You can download this publication (as well as other forms and publications) at IRS.gov/Forms.
Attach Form 2555 to Form 1040 or 1040-SR when filed. Mail your Form 1040 or 1040-SR to one of the special addresses designated for those filing Form 2555. Do not mail your Form 1040 or 1040-SR to the addresses associated with your state of residence if Form 2555 is attached. See the Instructions for Form 1040. The filing addresses are also available at IRS.gov/Filing/International-Where-To-File-Form-1040Addresses-for-Taxpayers-and-Tax-Professionals.
Generally, if you were in Cuba in violation of U.S. travel restrictions, the following rules apply. • Any time spent in Cuba can’t be counted in determining if you qualify under the bona fide residence or physical presence test. • Any income earned in Cuba isn’t considered foreign earned income. • Any housing expenses in Cuba (or housing expenses for your spouse or dependents in another country while you were in Cuba) aren’t considered qualified housing expenses.
Calculations and supporting information
If you claim either of the exclusions or the housing deduction, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040 or 1040-SR, line 16. When figuring your alternative minimum tax on Form 6251, you must use the Foreign Earned Income Tax Worksheet in the Instructions for Form 6251.
Specific Instructions Part I—General Information Line 1. Enter your entire address, including city or town, state or province, country, and ZIP or foreign postal code. If using a military or diplomatic address, include the country in which you are living or stationed. Line 9. Enter your tax home(s) and date(s) established. See Tax home test under Who Qualifies, earlier. Caution: You must complete either Part II or Part III of Form 2555, but not both parts.
Exceptions and related reporting
To meet this test, you must be a U.S. citizen or resident alien who is physically present in a foreign country, or countries, for at least 330 full days during any period of 12 months in a row. A “full day” means the 24-hour period that starts at midnight. To figure 330 full days, add all separate periods you were present in a foreign country during the 12-month period shown on line 16.
The 330 full days can be interrupted by periods when you are traveling over international waters or are otherwise not in a foreign country. See Pub. 54 for more information and examples.
Foreign tax credit or deduction. You can’t take a credit or deduction for foreign income taxes paid or accrued on income that is excluded under either of the exclusions. If all of your foreign earned income is excluded, you can’t claim a credit or deduction for the foreign taxes paid or accrued on that income. If only part of your income is excluded, you can’t claim a credit or deduction for the foreign taxes allocable to the excluded income. See Pub. 514 for details on how to figure the amount allocable to the excluded income.
Further form details
Income earned in prior year. Foreign earned income received in 2026 for services you performed in 2025 can be excluded from your 2026 gross income if, and to the extent, the income would have been excludable if you had received it in 2025. If you are excluding income under this rule, do not include this income in Part IV. Instead, attach a statement to Form 2555 showing how you figured the exclusion. Enter the amount that would have been excludable in 2025 on Form 2555 to the left of line 45.
Next to the amount, enter “Exclusion of Income Earned in 2025.” Include it in the total reported on line 45.
Self-employed individuals. If all of your foreign earned income (Part IV) is self-employment income, skip lines 34 and 35 and enter zero on line 36. If you qualify for the housing deduction, be sure to complete Part IX.
Part VII—Taxpayers Claiming the Foreign Earned Income Exclusion Married couples. If both you and your spouse qualify for, and choose to claim, the foreign earned income exclusion, figure the amount of the exclusion separately for each of you. You each must complete Part VII of your separate Forms 2555. Community income. The amount of the exclusion is not affected by the income-splitting provisions of community property laws. The sum of the amounts figured separately for each of you is the total amount excluded on a joint return.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 1 | Your foreign address (including country) | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 3 | Employer’s name | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 4a | Employer’s U.S. address | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 4b | Employer’s foreign address | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 5 | Employer is (check | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 6a | If you previously filed Form 2555 or Form 2555-EZ, enter the last tax year you filed the form | Use the date or tax period requested by this particular field. A payment date, acquisition date and return year can describe different facts. |
| 6b | If you didn’t previously file Form 2555 or Form 2555-EZ to claim either of the exclusions, check here | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 6c | Have you ever revoked either of the exclusions? | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 6d | If you answered “Yes,” enter the type of exclusion and the tax year for which the revocation was effective. | Use the date or tax period requested by this particular field. A payment date, acquisition date and return year can describe different facts. |
| 7 | Of what country are you a citizen/national? | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
A practical example
An employee works abroad and also receives investment income. The employee reviews the tax-home and qualifying-period rules, separates earned income from investment items and checks the exclusion and credit interaction before completing the return.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Form 2555 2026
- Check the qualifying test and period before using an exclusion amount.
- Investment income is not automatically foreign earned income.
- Coordinate any foreign tax credit with excluded-income treatment.
Questions about Form 2555 2026
Does receiving or downloading this form mean I must file it?
An eligible individual uses the form for the foreign earned income and housing provisions covered by its instructions. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Can I file the draft PDF?
No. The linked target is marked as a draft. Use it to understand the proposed layout and prepare records, but wait for the applicable final filing version. Check the IRS source again before using any year-specific amount, worksheet or filing instruction.
What should I do if the underlying information is wrong?
Check the qualifying test and period before using an exclusion amount. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include travel and presence records, foreign tax home information, employment income records. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.