U.S. Individual Income Tax Return

2019

Instructions for Form 2555

Department of the Treasury
Internal Revenue Service

Foreign Earned Income
Section references are to the Internal Revenue
Code unless otherwise noted.

Future Developments

For the latest information about
developments related to Form 2555 and
its instructions, such as legislation
enacted after they were published, go to
IRS.gov/Form2555.

What's New
Form 2555-EZ. Beginning with tax year
2019, all taxpayers will be required to use
the Form 2555 to claim the foreign earned
income exclusion. The Form 2555-EZ will
no longer be available to make the
election to exclude foreign earned income
and the foreign housing cost amount.
Exclusion amount. For 2019, the
maximum exclusion amount has
increased to $105,900.

Reminders
Tax home for individuals serving in a
combat zone. Certain individuals serving
in a combat zone in support of the U.S.
Armed Forces may nonetheless establish
a tax home in the foreign country of the
combat zone. For more information, see
Tax home test under Who Qualifies, later.

General Instructions
Don't include on Form 1040 or
1040-SR, line 17 (Federal income
CAUTION tax withheld), any taxes an
employer withheld from your pay and paid
to the foreign country's tax authority
instead of to the U.S. Treasury.

!

Purpose of Form

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 your foreign earned income for
the year.

General Information

If you are a U.S. citizen or a U.S. resident
alien living in a foreign country, you are
subject to the same U.S. income tax laws
that apply to citizens and resident aliens
living in the United States.
Note. Specific rules apply to determine if
you are a resident or nonresident alien of
the United States. See Pub. 519.

Sep 27, 2019

Foreign country. A foreign country is
any territory under the sovereignty of a
government other than that of the United
States.
The term “foreign country” includes the
country's territorial waters and airspace,
but not international waters and the
airspace above them. It also includes the
seabed and subsoil of those submarine
areas adjacent to the country's territorial
waters over which it has exclusive rights
under international law to explore and
exploit the natural resources.
The term “foreign country” doesn't
include U.S. possessions or territories. It
doesn't include the Antarctic region.

Who Qualifies

You qualify for the tax benefits available to
taxpayers who have foreign earned
income if both of the following apply.
• You meet the tax home test (discussed
later).
• You meet either the bona fide residence
test or the physical presence test
(discussed later).
Note. Income from working abroad as an
employee of the U.S. Government does
not qualify for either of the exclusions or
the housing deduction. Don't file Form
2555.
Tax home test. To meet this test, your
tax home must be in a foreign country, or
countries (see Foreign country, earlier),
throughout your period of bona fide
residence or physical presence,
whichever applies. For this purpose, your
period of physical presence is the 330 full
days during which you were present in a
foreign country, or countries, not the 12
consecutive months during which those
days occurred.
Note. If you did not live 330 full days in a
foreign country, or countries, during a
12-month period, you are not entitled to
claim the foreign earned income
exclusion. The 330 qualifying days do not
have to be consecutive.
Your tax home is your regular or
principal place of business, employment,
or post of duty, regardless of where you
maintain your family residence. If you don't
have a regular or principal place of
business because of the nature of your
trade or business, your tax home is your
regular place of abode (the place where
you regularly live).
Cat. No. 11901A

You aren't considered to have a tax
home in a foreign country for any period
during which your abode is in the United
States, unless you are serving in support
of the U.S. Armed Forces in an area
designated as a combat zone. See
Service in a combat zone, later.
Otherwise, if your abode is in the United
States, you will not meet the tax home test
and cannot claim the foreign earned
income exclusion.
The location of your abode is based on
where you maintain your family, economic,
and personal ties. Your abode is not
necessarily in the United States merely
because you maintain a dwelling in the
United States, whether or not your spouse
and dependents use the dwelling. Your
abode is not necessarily in the United
States while you are temporarily in the
United States. However, these factors can
contribute to your having an abode in the
United States.
Example. You are employed on an
offshore oil rig in the territorial waters of a
foreign country and work a 28-day on/
28-day off schedule. You return to your
family residence in the United States
during your off periods. You are
considered to have an abode in the United
States and don't meet the tax home test.
You can't claim either of the exclusions or
the housing deduction.
Service in a combat zone. Citizens
or residents of the United States serving in
an area designated by the President of the
United States by Executive order as a
combat zone for purposes of section 112
in support of the U.S. Armed Forces can
qualify as having a tax home in a foreign
country, even if they have an abode within
the United States. For a list of IRS
recognized combat zones, go to IRS.gov/
Newsroom/Combat-Zones.

Travel to Cuba

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.

will owe interest on any tax not paid by the
regular due date of your return.

next 5 tax years without the approval of
the IRS. See Pub. 54 for more information.

Note. If you performed services at the
U.S. Naval Base at Guantanamo Bay, you
were not in violation of U.S. travel
restrictions.

When to claim the exclusion(s). The
first year you plan to take the foreign
earned income exclusion and/or the
housing exclusion or deduction, you may
not yet have met either the physical
presence test or the bona fide residence
test by the due date of your return
(including the automatic 2-month
extension, discussed earlier). If this
occurs, you can either:
1. Apply for a special extension to a
date after you expect to qualify, or
2. File your return timely without
claiming the exclusion and then file an
amended return after you qualify.

Additional child tax credit. You can't
take the additional child tax credit if you
claim either of the exclusions or the
housing deduction.

Waiver of Time Requirements

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
reasonably could have 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 Information

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/OrderForms.

When To File

A 2019 calendar year Form 1040 or
1040-SR is generally due April 15, 2020.
However, you are automatically
granted a 2-month extension of time to file
(to June 15, 2020, for a 2019 calendar
year return) if, on the due date of your
return, you live outside the United States
and Puerto Rico and your tax home
(defined earlier) is outside the United
States and Puerto Rico. If you take this
extension, you must attach a statement to
your return explaining that you meet these
two conditions.
The automatic 2-month extension also
applies to paying the tax. However, you

Special extension of time. To apply
for this extension, complete and file Form
2350 with the Department of the Treasury,
Internal Revenue Service Center, Austin,
TX 73301-0045, before the due date of
your return. Interest is charged on the tax
not paid by the regular due date as
explained earlier.
Amended return. File Form 1040-X to
change a return you already filed.
Generally, Form 1040-X must be filed
within 3 years after the date the original
return was filed or within 2 years after the
date the tax was paid, whichever is later.

Where To File

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 Forms
1040 and 1040-SR. The filing addresses
are also available at IRS.gov/Filing/
International-Where-To-File-Form-1040Addresses-for-Taxpayers-and-TaxProfessionals.

Choosing the Exclusion(s)
To choose either of the exclusions,
complete the appropriate parts of Form
2555 and file it with your Form 1040,
1040-SR, or 1040-X. Your initial choice to
claim the exclusion must usually be made
on a timely filed return (including
extensions) or on a return amending a
timely filed return. However, there are
exceptions. See Pub. 54 for details.

Once you choose to claim an
exclusion, that choice remains in effect for
that year and all future years unless it is
revoked. To revoke your choice, you must
attach a statement to your return for the
first year you don't wish to claim the
exclusion(s). If you revoke your choice,
you can't claim the exclusion(s) for your

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Earned income credit. You can't take
the earned income credit if you claim
either of the exclusions or the housing
deduction.
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.
IRA deduction. If you claim either of the
exclusions, special rules apply in figuring
the amount of your IRA deduction. For
details, see Pub. 590-A.

Figuring Tax on Income
Not Excluded

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 Forms 1040 and 1040-SR
and complete the Foreign Earned Income
Tax Worksheet to figure the amount of tax
to enter on Form 1040 or 1040-SR,
line 12. 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
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.

Instructions for Form 2555 (2019)

Part II

Part III

Bona Fide Residence Test

Physical Presence Test

To meet this test, you must be one of the
following.
• A U.S. citizen who is a bona fide
resident of a foreign country, or countries,
for an uninterrupted period that includes
an entire tax year (January 1–December
31, if you file a calendar year return).
• A U.S. resident alien who is a citizen or
national of a country with which the United
States has an income tax treaty in effect
and who is a bona fide resident of a
foreign country, or countries, for an
uninterrupted period that includes an
entire tax year (January 1–December 31, if
you file a calendar year return). See
Table 3 at IRS.gov/pub/irs-utl/
Tax_Treaty_Table_3.pdf for a list of
countries with which the United States has
an income tax treaty in effect.
Whether you are a bona fide resident of
a foreign country depends on your
intention about the length and nature of
your stay. Evidence of your intention may
be your words and acts. If these conflict,
your acts carry more weight than your
words. Generally, if you go to a foreign
country for a definite, temporary purpose
and return to the United States after you
accomplish it, you aren't a bona fide
resident of the foreign country. If
accomplishing the purpose requires an
extended, indefinite stay, and you make
your home in the foreign country, you may
be a bona fide resident. See Pub. 54 for
more information and examples.
Line 10. Enter the dates your bona fide
residence began and ended. If you are still
a bona fide resident, enter “Continues” in
the space for the date your bona fide
residence ended.
Lines 12a and 12b. If you check “Yes”
on line 12a, enter the type(s) of family
member(s) and the date(s) they lived with
you on line 12b. Acceptable entries for
family members on line 12b include child,
foster child, grandchild, parent,
grandparent, brother, sister, aunt, uncle,
nephew, niece, son, daughter, spouse, or
other. If you check “No” on line 12a, leave
line 12b blank or enter “None.”
Lines 13a and 13b. If you submitted a
statement of nonresidence to the
authorities of a foreign country in which
you earned income and the authorities
hold that you aren't subject to their income
tax laws by reason of nonresidency in the
foreign country, you aren't considered a
bona fide resident of that country.
If you submitted such a statement and
the authorities haven't made an adverse
determination of your nonresident status,
you aren't considered a bona fide resident
of that country.

Instructions for Form 2555 (2019)

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.
Note. A nonresident alien who, with a
U.S. citizen or U.S. resident alien spouse,
chooses to be taxed as a resident of the
United States can qualify under this test if
the time requirements are met. See Pub.
54 for details on how to make this choice.

Line 16. The 12-month period on which
the physical presence test is based must
include 365 days, part of which must be in
2019. The dates may begin or end in a
calendar year other than 2019.
You must enter dates in both

TIP spaces provided on line 16. Don't

enter “Continues” in the space for
the ending date.

Part IV
Foreign Earned Income

Enter in this part the total foreign earned
income you earned and received
(including income constructively received)
during the tax year. If you are a cash basis
taxpayer, include in income on Form 1040
or 1040-SR the foreign earned income you
received during the tax year regardless of
when you earned it. (For example, include
wages on Form 1040 or 1040-SR, line 1.)
Income is earned in the tax year you
perform the services for which you receive
the pay. But if you are a cash basis
taxpayer and, because of your employer's
payroll periods, you received your last
salary payment for 2018 in 2019, that
income may be treated as earned in 2019.
If you cannot treat that salary payment as
income earned in 2019, the rules
explained under Income earned in prior
year, discussed later, apply. See Pub. 54
for more details.
Foreign earned income for this purpose
means wages, salaries, professional fees,
and other compensation received for
personal services you performed in a
foreign country during the period for which
you meet the tax home test and either the
bona fide residence test or the physical
presence test. It also includes noncash
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income (such as a home or car) and
allowances or reimbursements.
Foreign earned income doesn't include
amounts that are actually a distribution of
corporate earnings or profits rather than a
reasonable allowance as compensation
for your personal services. It also doesn't
include the following types of income.
• Pension and annuity income (including
social security benefits and railroad
retirement benefits treated as social
security).
• Interest, ordinary dividends, capital
gains, alimony, etc.
• Portion of 2018 moving expense
deduction allocable to 2019 that is
included in your 2019 gross income. For
details, see Moving Expense Attributable
to Foreign Earnings in 2 Years under
Moving Expenses in Pub. 54.
Note. The moving expense deduction is
only allowed for a member of the U.S.
Armed Forces who moves pursuant to a
military order and incident to a permanent
change of station.
• Amounts paid to you by the U.S.
Government or any of its agencies if you
were an employee of the U.S.
Government or any of its agencies.
• Amounts received after the end of the
tax year following the tax year in which you
performed the services.
• Amounts you must include in gross
income because of your employer’s
contributions to a nonexempt employees’
trust or to a nonqualified annuity contract.
Income received in prior year. Foreign
earned income received in 2018 for
services you performed in 2019 can be
excluded from your 2018 gross income if,
and to the extent, the income would have
been excludable if you had received it in
2019. To claim the additional exclusion,
you must amend your 2018 tax return. To
do this, file Form 1040-X.
Income earned in prior year. Foreign
earned income received in 2019 for
services you performed in 2018 can be
excluded from your 2019 gross income if,
and to the extent, the income would have
been excludable if you had received it in
2018.
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 2018 on Form 2555 to the
left of line 45. Next to the amount, enter
“Exclusion of Income Earned in 2018.”
Include it in the total reported on line 45.
Note. If you claimed any deduction,
credit, or exclusion on your 2018 return
that is definitely related to the 2018 foreign
earned income you are excluding under
this rule, you may have to amend your
2018 income tax return to adjust the

amount you claimed. To do this, file Form
1040-X.
Line 20. If you engaged in an
unincorporated trade or business in which
both personal services and capital were
material income-producing factors, a
reasonable amount of compensation for
your personal services will be considered
earned income. The amount treated as
earned income, however, can't be more
than 30% of your share of the net profits
from the trade or business after
subtracting the deduction for the
employer-equivalent portion of
self-employment tax.
If capital is not an income-producing
factor and personal services produced the
business income, the 30% rule does not
apply. Your entire gross income is earned
income.
Line 23. List other foreign earned
income not included on lines 19 through
22. You can write “Various” on the dotted
lines to the left of the entry space if you
have other foreign earned income from
multiple sources.
Line 25. Enter the value of meals and/or
lodging provided by, or on behalf of, your
employer that is excludable from your
income under section 119. To be
excludable, the meals and lodging must
have been provided for your employer's
convenience and on your employer's
business premises. In addition, you must
have been required to accept the lodging
as a condition of your employment. If you
lived in a camp provided by, or on behalf
of, your employer, the camp may be
considered part of your employer's
business premises. See Exclusion of
Meals and Lodging in Pub. 54 for details.

Part VI
Line 28. Enter the total reasonable
expenses paid or incurred during the tax
year by you, or on your behalf, for your
foreign housing and the housing of your
spouse and dependents if they lived with
you. You can also include the reasonable
expenses of a second foreign household
(defined later). Housing expenses are
considered reasonable to the extent they
aren't lavish or extravagant under the
circumstances.
Housing expenses include rent, utilities
(other than telephone charges), real and
personal property insurance,
nonrefundable fees paid to obtain a lease,
rental of furniture and accessories,
residential parking, and household
repairs. You can also include the fair rental
value of housing provided by, or on behalf
of, your employer if you haven't excluded it
on line 25.
Don't include deductible interest and
taxes, any amount deductible by a
tenant-stockholder in connection with

cooperative housing, the cost of buying or
improving a house, principal payments on
a mortgage, or depreciation on the house.
Also, don't include the cost of domestic
labor, pay television, or the cost of buying
furniture or accessories.
Include expenses for housing only
during periods for which:
• The value of your housing isn't
excluded from gross income under section
119 (unless you maintained a second
foreign household as defined later), and
• You meet the tax home test and either
the bona fide residence or physical
presence test.
Second foreign household. If you
maintained a separate foreign household
for your spouse and dependents at a
place other than your tax home because
the living conditions at your tax home were
dangerous, unhealthful, or otherwise
adverse, you can include the expenses of
the second household on line 28.
Married couples. The following rules
apply if both you and your spouse qualify
for the tax benefits of Form 2555.
Same foreign household. If you and
your spouse lived in the same foreign
household and file a joint return, you must
figure your housing amounts (line 33)
jointly. If you file separate returns, only
one spouse can claim the housing
exclusion or deduction.
In figuring your housing amount jointly,
either spouse (but not both) can claim the
housing exclusion or housing deduction.
However, if you and your spouse have
different periods of residence or presence,
and the one with the shorter period of
residence or presence claims the
exclusion or deduction, you can claim as
housing expenses only the expenses for
that shorter period. The spouse claiming
the exclusion or deduction can aggregate
the housing expenses of both spouses,
subject to the limit on housing expenses
(line 29b), and subtract his or her base
housing amount.
Separate foreign households. If you
and your spouse lived in separate foreign
households, you each can claim qualified
expenses for your own household only if:
• Your tax homes weren't within a
reasonable commuting distance of each
other, and
• Each spouse's household wasn't within
a reasonable commuting distance of the
other spouse's tax home.
Otherwise, only one spouse can claim
his or her housing exclusion or deduction.
This is true even if you and your spouse
file separate returns.
See Pub. 54 for additional information.
Line 29a. Enter the city or other location
(if applicable) and the country where you
incurred foreign housing expenses during
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the tax year only if your location is listed in
the table at the end of the instructions;
otherwise, leave this line blank.
Line 29b. Your housing expenses may
not exceed a certain limit. The limit on
housing expenses varies depending upon
the location in which you incur housing
expenses. In 2019, for most locations, this
limit is $31,770 (30% of $105,900) if your
qualifying period includes all of 2019 (or
$87.04 per day if the number of days in
your qualifying period that fall within your
2019 tax year is less than 365).
The table at the end of the instructions
lists the housing expense limits based on
geographic differences in foreign housing
costs relative to housing costs in the
United States. If the location in which you
incurred housing expenses is listed in the
table, or the number of days in your
qualifying period that fall within the 2019
tax year is less than 365, use the Limit on
Housing Expenses Worksheet, later, to
figure the amount to enter on line 29b. If
the location in which you incurred housing
expenses is not listed in the table, and the
number of days in your qualifying period is
365, enter $31,770 on line 29b.
Example. For 2019, because your
location is not listed in the table at the end
of the instructions, your limit on housing
expenses is $87.04 per day. If you file a
calendar year return and your qualifying
period is January 1, 2019, to October 3,
2019 (276 days), you would enter $24,023
on line 29b ($87.04 multiplied by 276
days).
Election to apply higher limit on
housing expenses. For 2018, you could
elect to apply the 2019 limits on housing
expenses as discussed in section 4 of
Notice 2019-24 available at IRS.gov/IRB/
2019-14_IRB#NOT-2019-24.
The IRS and the Treasury Department
anticipate that you will also be allowed to
make an election to apply the 2020 limits
to figure your 2019 limit on housing
expenses. The authorization to make the
election will be provided in a future annual
notice published in the Internal Revenue
Bulletin.
More than one foreign location. If
you moved during the 2019 tax year and
incurred housing expenses in more than
one foreign location as a result, complete
the Limit on Housing Expenses
Worksheet, later, for each location in
which you incurred housing expenses,
entering the number of qualifying days
during which you lived in the applicable
location on line 1. Add the results shown
on line 4 of each worksheet, and enter the
total on line 29b.

!

CAUTION

If you moved during the 2019 tax
year and are completing more
than one Limit on Housing

Instructions for Form 2555 (2019)

Keep for Your Records

Limit on Housing Expenses Worksheet—Line 29b

Note. If the location in which you incurred housing expenses isn't listed in the table at the end of the instructions, and the number of days in
your qualifying period that fall within the 2019 tax year is 365, DO NOT complete this worksheet. Instead, enter $31,770 on line 29b.
1. Enter the number of days in your qualifying period that fall within the 2019 tax year (see the instructions
for line 31) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2. Did you enter 365 on line 1?
No. If the amount on line 1 is less than 365, skip line 2 and go to line 3.
Yes. Locate the amount under the column Limit on Housing Expenses (full year) from the table at
the end of the instructions for the location in which you incurred housing expenses. This is your limit
on housing expenses. Enter the amount here and on line 29b. Also, see Election to apply higher
limit on housing expenses, later.
STOP

Do not complete the rest of this worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3. Enter the amount under the column Limit on Housing Expenses (daily) from the table at the end of the
instructions for the location in which you incurred housing expenses. If the location isn't listed in the
table, enter $87.04. Also, see Election to apply higher limit on housing expenses, later. . . . . . . . . . . . .

3.

4. Multiply line 1 by line 3. This is your limit on housing expenses. Enter the result here and
on line 29b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

Expenses Worksheet, the total number of
days entered on line 1 of your worksheets
may not exceed the total number of days
in your qualifying period that fall within the
2019 tax year (that is, the number of days
entered on Form 2555, line 31).
Line 31. Enter the number of days in your
qualifying period that fall within your 2019
tax year. Your qualifying period is the
period during which you meet the tax
home test and either the bona fide
residence or the physical presence test.
Example. You establish a tax home
and bona fide residence in a foreign
country on August 14, 2019. You maintain
the tax home and residence until January
31, 2021. You are a calendar year
taxpayer. The number of days in your
qualifying period that fall within your 2019
tax year is 140 (August 14 through
December 31, 2019).
Nontaxable U.S. Government allowances. If you or your spouse received a
nontaxable housing allowance as a
military or civilian employee of the U.S.
Government, see Pub. 54 for information
on how that allowance may affect your
housing exclusion or deduction.
Line 34. Enter any amount your employer
paid or incurred on your behalf that is
foreign earned income included in your
gross income for the tax year (without
regard to section 911).
Examples of employer-provided
amounts are the following.
• Wages and salaries received from your
employer.
• The fair market value of compensation
provided in kind (such as the fair rental
Instructions for Form 2555 (2019)

value of lodging provided by your
employer as long as it isn't excluded on
line 25).
• Rent paid by your employer directly to
your landlord.
• Amounts paid by your employer to
reimburse you for housing expenses,
educational expenses of your dependents,
or as part of a tax equalization plan.
Self-employed individuals. If all of your
foreign earned income (Part IV) is
self-employment income, skip lines 34 and
35 and enter -0- on line 36. If you qualify
for the housing deduction, be sure to
complete Part IX.

Part VII
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.

Part VIII

If you claim either of the exclusions, you
can't claim any deduction, credit, or
exclusion that is definitely related to the
excluded income. If only part of your
foreign earned income is excluded, you
must prorate such items based on the
ratio that your excludable earned income
-5-

bears to your total foreign earned income.
See Pub. 54 for details on how to figure
the amount allocable to the excluded
income.
The exclusion under section 119 and
the housing deduction are not considered
definitely related to the excluded income.
Line 44. Report in full on Schedule 1
(Form 1040 or 1040-SR) and related
forms and schedules all deductions
allowed in figuring your adjusted gross
income (Form 1040, line 8b). Enter on
line 44 the total amount of those
deductions (such as the deductible part of
self-employment tax, and the expenses
claimed on Schedule C (Form 1040 or
1040-SR)) that aren't allowed because
they are allocable to the excluded income.
This applies only to deductions definitely
related to the excluded earned income.
See Pub. 54 for details on how to report
your itemized deductions that are
allocable to the excluded income.
Line 45. Enter the amount from line 45 in
parentheses as a negative number on
Schedule 1 (Form 1040 or 1040-SR),
line 8, Other income. In the blank space
next to line 8, enter “Form 2555.” Reduce
the other items of additional income by the
negative amount on line 8 and enter the
total on Schedule 1 (Form 1040 or
1040-SR), line 9.
Enter the amount from line 9 of
Schedule 1 (Form 1040 or 1040-SR) on
line 7a of Form 1040 or 1040-SR. If line 9
of Schedule 1 (Form 1040 or 1040-SR) is
a negative number, enter it on line 7a in
parentheses. Reduce the total of lines 1
through 6 of Form 1040 or 1040-SR by

Keep for Your Records

Housing Deduction Carryover Worksheet—Line 49

1. Enter the amount from your 2018 Form 2555, line 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2. Enter the amount from your 2018 Form 2555, line 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3. Subtract line 2 from line 1. If the result is zero, stop; enter -0- on line 49 of your 2019 Form 2555. You
do not have any housing deduction carryover from 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4. Enter the amount from your 2019 Form 2555, line 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5. Enter the amount from your 2019 Form 2555, line 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

7. Enter the smaller of line 3 or line 6 here and on line 49 of your 2019 Form 2555. If line 3 is more than
line 6, you cannot carry the difference over to any future tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

this amount before reporting total income
on line 7b of Form 1040 or 1040-SR.

Part IX

If line 33 is more than line 36 and line 27 is
more than line 43, complete this part to
figure your housing deduction.

Line 49. Use the Housing Deduction
Carryover Worksheet, later, to figure your
carryover from 2018.
One-year carryover. If the amount on
line 46 is more than the amount on line 47,

you can carry the difference over to your
2020 tax year. If you cannot deduct the
excess in 2020 because of the 2020 limit,
you cannot carry it over to any future tax
year.

2019 LIMITS ON HOUSING EXPENSES

Limit on Housing
Expenses (daily)

Limit on Housing
Expenses (full year)
.

City or Other Location

.

Country
Angola
Argentina
Australia

Luanda
Buenos Aires
Perth
Sydney

230.14
154.79
88.49
167.12

84,000
56,500
32,300
61,000

Austria
Bahamas, The
Bahrain
Barbados

Vienna
Nassau
Bahrain
Barbados
Bridgetown
Brussels
Gosselies
Mons
SHAPE/Chievres
Bermuda
Rio de Janeiro
Sao Paulo
Calgary
Montreal
Ottawa
Quebec
Toronto
Vancouver
Victoria
Grand Cayman

96.99
136.16
132.33
103.29
103.29
114.79
102.19
102.19
102.19
246.58
96.16
155.07
105.48
143.84
119.45
95.62
137.53
119.73
108.22
131.51

35,400
49,700
48,300
37,700
37,700
41,900
37,300
37,300
37,300
90,000
35,100
56,600
38,500
52,500
43,600
34,900
50,200
43,700
39,500
48,000

Santiago
Beijing
Hong Kong
Shanghai
Bogota
All cities other than Bogota
San Jose

107.12
195.07
313.15
156.17
160.82
135.34
87.67

39,100
71,200
114,300
57,001
58,700
49,400
32,000

Belgium

Bermuda
Brazil
Canada

Cayman Islands
Chile
China

Colombia
Costa Rica

-6-

Instructions for Form 2555 (2019)

2019 LIMITS ON HOUSING EXPENSES

Country
Democratic Republic of the Congo
Denmark
Dominican Republic
Ecuador
El Salvador
Estonia
France

Germany

City or Other Location
Kinshasa
Copenhagen
Santo Domingo
Quito
San Salvador
Tallinn
Garches
Lyon
Marseille
Montpellier
Paris
Sevres
Suresnes
Versailles
All cities other than Garches, Le Havre, Lyon, Marseille,
Montpellier, Paris, Sevres, Suresnes, and Versailles
Babenhausen
Baumholder
Berlin
Birkenfeld
Boeblingen
Bonn
Cologne
Darmstadt
Frankfurt am Main
Garmisch-Partenkirchen
Gelnhausen
Giessen
Grafenwoehr
Hanau
Heidelberg
Idar-Oberstein
Ingolstadt
Kaiserslautern, Landkreis
Karlsruhe
Koblenz
Leimen
Ludwigsburg
Mainz
Mannheim
Munich
Nellingen
Neubruecke
Ober Ramstadt
Oberammergau
Pfullendorf
Pirmasens
Rheinau
Schwetzingen
Seckenheim
Sembach
Stuttgart
Vilseck
Wahn
Wiesbaden

Instructions for Form 2555 (2019)

-7-

Limit on Housing
Expenses (daily)
115.07
119.74
124.66
104.66
87.67
127.67
196.71
108.77
106.03
87.67
196.71
196.71
196.71
196.71
87.40

Limit on Housing
Expenses (full year)
42,000
43,704
45,500
38,200
32,000
46,600
71,800
39,700
38,700
32,000
71,800
71,800
71,800
71,800
31,900

96.44
95.89
117.81
95.89
115.89
115.07
153.97
96.44
100.82
90.68
121.64
98.63
97.53
121.64
90.14
95.89
137.81
118.36
93.15
94.79
90.14
115.89
131.78
90.14
137.81
115.89
95.89
96.44
90.68
94.79
118.36
90.14
90.14
90.14
118.36
115.89
97.53
115.07
131.78

35,200
35,000
43,000
35,000
42,300
42,000
56,200
35,200
36,800
33,100
44,400
36,000
35,600
44,400
32,900
35,000
50,300
43,200
34,000
34,600
32,900
42,300
48,100
32,900
50,300
42,300
35,000
35,200
33,100
34,600
43,200
32,900
32,900
32,900
43,200
42,300
35,600
42,000
48,100

2019 LIMITS ON HOUSING EXPENSES

Country
Germany (continued)

Ghana
Greece

Greece (continued)

Guatemala
Guinea
Guyana
Holy See, The
Hungary
India
Indonesia
Ireland
Israel
Italy

Jamaica
Japan

Limit on Housing
Expenses (daily)
118.36
94.79

Limit on Housing
Expenses (full year)
43,200
34,600

98.63
96.44
96.44
96.44
96.44
96.44
96.44
96.44
96.44

36,000
35,200
35,200
35,200
35,200
35,200
35,200
35,200
35,200

Guatemala City
Conakry
Georgetown
Holy See, The
Budapest
Mumbai
New Delhi
Jakarta
Dublin
Shannon Area
Beer Sheva
Tel Aviv
Genoa
La Spezia
Milan
Naples
Parma
Pordenone-Aviano
Rome
Turin
Vicenza

115.07
140.55
95.89
131.23
89.04
186.08
153.76
103.50
113.97
90.14
148.22
139.18
114.52
110.68
195.89
134.52
99.45
104.38
131.23
98.08
109.32

42,000
51,300
35,000
47,900
32,500
67,920
56,124
37,776
41,600
32,900
54,100
50,800
41,800
40,400
71,500
49,100
36,300
38,100
47,900
35,800
39,900

Kingston
Atsugi
Camp Zama
Chiba-Ken
Fussa

112.88
113.97
113.97
113.97
113.97

41,200
41,600
41,600
41,600
41,600

City or Other Location
Zweibrueken
All cities other than Augsburg, Babenhausen, Bad
Aibling, Bad Kreuznach, Bad Nauheim, Baumholder,
Berchtesgaden, Berlin, Birkenfeld, Boeblingen, Bonn,
Bremen, Bremerhaven, Butzbach, Cologne,
Darmstadt, Delmenhorst, Duesseldorf, Erlangen,
Flensburg, Frankfurt am Main, Friedberg, Fuerth,
Garlstedt, Garmisch-Partenkirchen, Geilenkirchen,
Gelnhausen, Germersheim, Giebelstadt,
Grafenwoehr, Grefrath, Greven, Gruenstadt,
Hamburg, Hanau, Handorf, Hannover, Heidelberg,
Heilbronn, Herongen, Idar-Oberstein, Ingolstadt,
Kaiserslautern, Landkreis, Kalkar, Karlsruhe, Kerpen,
Kitzingen, Koblenz, Leimen, Leipzig, Ludwigsburg,
Mainz, Mannheim, Mayen, Moenchen-Gladbach,
Muenster, Munich, Nellingen, Neubruecke,
Noervenich, Nuernberg, Ober Ramstadt,
Oberammergau, Osterholz-Scharmbeck, Pfullendorf,
Pirmasens, Rheinau, Rheinberg, Schwabach,
Schwetzingen, Seckenheim, Sembach, Stuttgart,
Twisteden, Vilseck, Wahn, Wertheim, Wiesbaden,
Worms, Wuerzburg, Zirndorf, and Zweibrueken
Accra
Athens
Elefsis
Ellinikon
Mt. Parnis
Mt. Pateras
Nea Makri
Piraeus
Tanagra

-8-

Instructions for Form 2555 (2019)

2019 LIMITS ON HOUSING EXPENSES

Country
Japan (continued)

Jerusalem
Kazakhstan
Korea

Kuwait
Luxembourg
Macedonia
Malaysia
Malta
Mexico

Mozambique
Namibia
Netherlands

City or Other Location
Gifu
Haneda
Iwakuni
Kanagawa-Ken
Komaki
Machida-Shi
Misawa
Nagoya
Okinawa Prefecture
Osaka-Kobe
Sagamihara
Saitama-Ken
Sasebo
Tachikawa
Tokyo
Tokyo-to
Yokohama
Yokosuka
Yokota
Jerusalem
West Bank
Almaty
Camp Colbern
Camp Market
Camp Mercer
K-16
Kimpo Airfield
Munsan
Osan AB
Pyongtaek
Seoul
Suwon
Taegu
Tongduchon
Uijongbu
Kuwait City
All cities other than Kuwait City
Luxembourg
Skopje
Kuala Lumpur
All cities other than Kuala Lumpur
Malta
Merida
Mexico City
Monterrey
All cities other than Ciudad Juarez, Cuernavaca,
Guadalajara, Hermosillo, Matamoros, Mazatlan,
Merida, Metapa, Mexico City, Monterrey, Nogales,
Nuevo Laredo, Reynosa, Tapachula, Tijuana, Tuxtla
Gutierrez, and Veracruz
Maputo
Windhoek
Amsterdam
Aruba
Brunssum

Instructions for Form 2555 (2019)

-9-

Limit on Housing
Expenses (daily)
203.56
113.97
89.86
113.97
203.56
113.97
90.96
203.56
160.55
248.39
113.97
113.97
95.07
113.97
255.34
113.97
135.89
137.53
107.40
134.25
134.25
131.51
148.49
157.81
148.49
157.81
157.81
90.14
101.64
112.33
157.81
157.81
95.62
96.44
87.12
176.44
158.08
107.40
96.99
126.58
92.33
150.96
103.84
131.23
90.96
107.95

Limit on Housing
Expenses (full year)
74,300
41,600
32,800
41,600
74,300
41,600
33,200
74,300
58,600
90,664
41,600
41,600
34,700
41,600
93,200
41,600
49,600
50,200
39,200
49,000
49,000
48,000
54,200
57,600
54,200
57,600
57,600
32,900
37,100
41,000
57,600
57,600
34,900
35,200
31,800
64,400
57,700
39,200
35,400
46,200
33,700
55,100
37,900
47,900
33,200
39,400

108.22
87.95
144.93
98.63
96.16

39,500
32,100
52,900
36,000
35,100

2019 LIMITS ON HOUSING EXPENSES

Country
Netherlands (continued)

Netherlands Antilles
New Zealand

Nicaragua
Nigeria
Norway
Oman
Panama
Peru
Philippines
Portugal
Qatar
Romania
Russia

Saudi Arabia
Singapore
Slovenia
South Africa
Spain

Suriname
Switzerland

Taiwan

Limit on Housing
Expenses (daily)
96.16
156.16
96.16
96.16
96.16
96.16
96.16
96.16
94.25
94.25
96.16
96.16
144.93
156.16
92.88

Limit on Housing
Expenses (full year)
35,100
57,000
35,100
35,100
35,100
35,100
35,100
35,100
34,400
34,400
35,100
35,100
52,900
57,000
33,900

125.48
97.81
87.95
92.60
87.12
98.63
96.44

45,800
35,700
32,100
33,800
31,800
36,000
35,200

Muscat
Panama City
Lima
Cavite
Manila
Alverca
Lisbon
Doha
All cities other than Doha
Bucharest
Moscow
Saint Petersburg
Sakhalin Island
Vladivostok
Yekaterinburg
Riyadh
Singapore
Ljubljana
Pretoria
Barcelona
Madrid
Rota
Valencia

113.15
108.22
107.12
88.77
102.41
120.00
120.00
125.72
88.77
112.88
295.89
164.38
212.33
212.33
129.86
109.59
227.12
137.53
107.67
111.23
159.73
97.53
91.78

41,300
39,500
39,100
32,400
37,380
43,800
43,800
45,888
32,400
41,200
108,000
60,000
77,500
77,500
47,400
40,000
82,900
50,200
39,300
40,600
58,300
35,600
33,500

Paramaribo
Bern
Geneva
Zurich
All cities other than Bern, Geneva, and Zurich
Taipei

90.41
181.37
258.36
107.45
90.14
126.54

33,000
66,200
94,300
39,219
32,900
46,188

City or Other Location
Eygelshoven
Hague, The
Heerlen
Hoensbroek
Hulsberg
Kerkrade
Landgraaf
Maastricht
Papendrecht
Rotterdam
Schaesburg
Schinnen
Schiphol
Ypenburg
All cities other than Amsterdam, Aruba, Brunssum,
Coevorden, Eygelshoven, The Hague, Heerlen,
Hoensbroek, Hulsberg, Kerkrade, Landgraaf,
Maastricht, Margraten, Papendrecht, Rotterdam,
Schaesburg, Schinnen, Schiphol, and Ypenburg
Curacao
Auckland
Christchurch
Wellington
Managua
Abuja
Oslo

-10-

Instructions for Form 2555 (2019)

2019 LIMITS ON HOUSING EXPENSES

Country
Tanzania
Thailand
Trinidad and Tobago
Ukraine
United Arab Emirates
United Kingdom

Venezuela
Vietnam

City or Other Location
Dar Es Salaam
Bangkok
Port of Spain
Kiev
Abu Dhabi
Dubai
Basingstoke
Bath
Bracknell
Brookwood
Cambridge
Caversham
Cheltenham
Croughton
Fairford
Farnborough
Felixstowe
Gibraltar
Harrogate
High Wycombe
Huntingdon
Kemble
Lakenheath
London
Loudwater
Menwith Hill
Mildenhall
Oxfordshire
Plymouth
Portsmouth
Reading
Rochester
Samlesbury
Southampton
Surrey
Waterbeach
Wiltshire
All cities other than Basingstoke, Bath, Belfast,
Birmingham, Bracknell, Bristol, Brookwood, Brough,
Cambridge, Caversham, Chelmsford, Cheltenham,
Chicksands, Croughton, Dunstable, Edinburgh,
Edzell, Fairford, Farnborough, Felixstowe, Ft.
Halstead, Gibraltar, Glenrothes, Greenham
Common, Harrogate, High Wycombe, Huntingdon,
Hythe, Kemble, Lakenheath, Liverpool, London,
Loudwater, Menwith Hill, Mildenhall, Nottingham,
Oxfordshire, Plymouth, Portsmouth, Reading,
Rochester, Samlesbury, Southampton, Surrey,
Waterbeach, Welford, West Byfleet, and Wiltshire
Caracas
Hanoi
Ho Chi Minh City

Instructions for Form 2555 (2019)

-11-

Limit on Housing
Expenses (daily)
120.55
161.64
149.32
197.26
136.13
156.64
112.60
112.33
170.14
97.26
94.25
202.19
114.79
99.18
93.70
149.86
90.96
122.24
102.47
170.14
97.26
93.70
124.93
189.59
149.59
102.47
124.93
95.34
95.34
95.34
170.14
97.81
97.26
121.10
132.61
97.26
91.78
97.26

Limit on Housing
Expenses (full year)
44,000
59,000
54,500
72,000
49,687
57,174
41,099
41,000
62,100
35,500
34,400
73,800
41,900
36,200
34,200
54,700
33,200
44,616
37,400
62,100
35,500
34,200
45,600
69,200
54,600
37,400
45,600
34,800
34,800
34,800
62,100
35,700
35,500
44,200
48,402
35,500
33,500
35,500

156.16
128.22
115.07

57,000
46,800
42,000