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Form 2555

The form for claiming the foreign earned income exclusion and the foreign housing exclusion or deduction.

What is Form 2555?

The form for claiming the foreign earned income exclusion and the foreign housing exclusion or deduction.

Why it matters on your return

Qualifying is a matter of days and facts: the physical presence test counts 330 full days abroad in any 12-month window, and the bona fide residence test looks at intent and ties. The form documents both.

Example

An engineer moves to Portugal on March 1 and files Form 2555 using a 12-month window from March 1 to the following February, excluding the prorated portion of the year.

Does the exclusion cover self-employment tax?

No. Self-employment income can be excluded from income tax but self-employment tax still applies unless a totalization agreement covers you.

Last reviewed September 15, 2026. Tax rules change; confirm current law before acting.

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