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2022

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
Exclusion amount. For 2022, the
maximum exclusion amount has
increased to $112,000.

Reminder
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 25a or 25b (federal
CAUTION income tax withheld from Form(s)
W-2 or 1099, respectively), any taxes an
employer withheld from your pay that was
paid to the foreign country's tax authority
instead of 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 the amount of your foreign
earned income for the year.

General Information

If you are a U.S. citizen or a resident alien
living in a foreign country, you are subject
to the same U.S. income tax laws that
apply to U.S. 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.
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,
Jun 29, 2022

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 to exclude your foreign earned
income from gross 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).
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.
Cat. No. 11901A

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

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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 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 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/Forms.

When To File

A 2022 calendar year Form 1040 or
1040-SR is generally due April 18, 2023.
However, you are automatically
granted a 2-month extension of time to file
(to June 15, 2023, for a 2022 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
will owe interest on any tax not paid by the
regular due date of your return.

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.
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 have 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

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

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/InternationalWhere-To-File-Form-1040-Addresses-forTaxpayers-and-Tax-Professionals.

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.

Choosing the Exclusion(s)

Specific Instructions

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 the
exclusion(s), 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
next 5 tax years without the approval of
the IRS. See Pub. 54 for more information.
Note. It is not necessary to affirmatively
revoke your choice if you don’t have any
foreign earned income.
Additional child tax credit. You can't
take the additional child tax credit if you
claim either of the exclusions or the
housing deduction.
Earned income credit. You can't take
the earned income credit if you claim
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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.

Part II
Bona Fide Residence 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
Instructions for Form 2555 (2022)

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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%203.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.

Part III
Physical Presence Test

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

Instructions for Form 2555 (2022)

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
2022. The dates may begin or end in a
calendar year other than 2022.
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 from 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 2021 in 2022, that
income may be treated as earned in 2022.
If you cannot treat that salary payment as
income earned in 2022, the rules
explained under Income earned in prior
year, 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
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.
Foreign earned income also doesn't
include the following types of income.
• Pension and annuity income (including
social security benefits and railroad
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retirement benefits treated as social
security).
• Interest, ordinary dividends, capital
gains, alimony, etc.
• 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 2021 for
services you performed in 2022 can be
excluded from your 2021 gross income if,
and to the extent, the income would have
been excludable if you had received it in
2022. To claim the additional exclusion,
you must amend your 2021 tax return. To
do this, file Form 1040-X.
Income earned in prior year. Foreign
earned income received in 2022 for
services you performed in 2021 can be
excluded from your 2022 gross income if,
and to the extent, the income would have
been excludable if you had received it in
2021.
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 2021 on Form 2555 to the
left of line 45. Next to the amount, enter
“Exclusion of Income Earned in 2021.”
Include it in the total reported on line 45.
Note. If you claimed any deduction,
credit, or exclusion on your 2021 return
that is definitely related to the 2021 foreign
earned income you are excluding under
this rule, you may have to amend your
2021 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.

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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.

dangerous, unhealthful, or otherwise
adverse, you can include the expenses of
the second household on line 28.

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.

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.

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 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

Married couples. The following rules
apply if both you and your spouse qualify
for the tax benefits of Form 2555.

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
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 2022, for most locations, this
limit is $33,600 (30% of $112,000) if your
qualifying period includes all of 2022 (or
$92.05 per day if the number of days in
your qualifying period that fall within your
2022 tax year is less than 365). Eligible
housing amounts for exclusion and
deduction are updated yearly and
available at IRS.gov/irb/
2022-10_IRB#NOT-2022-10.
Housing expense limits are based on
geographic differences in foreign housing
costs relative to housing costs in the
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United States. They are updated on a
yearly basis and are available at
IRS.gov/irb/2022-10_IRB#NOT-2022-10.
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 2022 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
$33,600 on line 29b.
Example. For 2022, because your
location is not listed in the table at the end
of the instructions, your limit on housing
expenses is $92.05 per day. If you file a
calendar year return and your qualifying
period is January 1, 2022, to October 3,
2022 (276 days), you would enter $25,406
on line 29b ($92.05 multiplied by 276
days).
Election to apply higher limit on
housing expenses. For 2021, you could
elect to apply the 2022 limits on housing
expenses as discussed in section 4 of
Notice 2022-10, available at IRS.gov/irb/
2022-10_IRB#NOT-2022-10.
The IRS and the Treasury Department
anticipate that you will also be allowed to
make an election to apply the 2023 limits
to figure your 2022 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 2022 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.
If you moved during the 2022 tax
year and are completing more
CAUTION than one Limit on Housing
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
2022 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 2022
tax year. Your qualifying period is the
period during which you meet the tax
home test and either the bona fide
residence or physical presence test.
Example. You establish a tax home
and bona fide residence in a foreign
Instructions for Form 2555 (2022)

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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 2022 tax year is 365, DO NOT complete this worksheet. Instead, enter $33,600 on line 29b.
1. Enter the number of days in your qualifying period that fall within the 2022 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 $92.05. 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.

country on August 14, 2022. You maintain
the tax home and residence until January
31, 2024. You are a calendar year
taxpayer. The number of days in your
qualifying period that fall within your 2022
tax year is 140 (August 14 through
December 31, 2022).
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
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, for
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.
Instructions for Form 2555 (2022)

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
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) and related forms and
schedules all deductions allowed in
figuring your adjusted gross income (Form
1040, line 11). Enter on line 44 the total
amount of those deductions (such as the
deductible part of self-employment tax,

-5-

and the expenses claimed on Schedule C
(Form 1040)) 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 on
Schedule 1 (Form 1040), line 8d. Reduce
the other items of additional income by the
negative amount on line 8d and enter the
total on Schedule 1 (Form 1040), line 9.
Enter the amount from line 10 of
Schedule 1 (Form 1040) on line 8 of Form
1040 or 1040-SR. If line 10 of Schedule 1
(Form 1040) is a negative number, enter it
on line 8 of Form 1040 or 1040-SR in
parentheses. Reduce the total of lines 1
through 7 of Form 1040 or 1040-SR by
this amount before reporting total income
on line 9 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 2021.
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
2023 tax year. If you cannot deduct the
excess in 2023 because of the 2023 limit,
you cannot carry it over to any future tax
year.

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Keep for Your Records

Housing Deduction Carryover Worksheet—Line 49

1. Enter the amount from your 2021 Form 2555, line 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2. Enter the amount from your 2021 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 2022 Form 2555. You
do not have any housing deduction carryover from 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4. Enter the amount from your 2022 Form 2555, line 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5. Enter the amount from your 2022 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 2022 Form 2555. If line 3 is more than
line 6, you cannot carry the difference over to any future tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

2022 LIMITS ON HOUSING EXPENSES

Limit on Housing
Expenses (daily)

Limit on Housing
Expenses (full year)
.

City or Other Location

.

Country
Angola

Luanda

230.14

84,000

Argentina

Buenos Aires

154.79

56,500

Australia

Canberra

100.82

36,800

Sydney

193.97

70,800

Bahamas, The

Nassau

136.16

49,700

Bahrain

Bahrain

132.33

48,300

Barbados

Barbados

103.29

37,700

Bridgetown

103.29

37,700

Brussels

113.42

41,400

Gosselies

101.10

36,900

Mons

101.10

36,900

SHAPE/Chievres

101.10

36,900

Bermuda

Bermuda

246.58

90,000

Brazil

Rio de Janeiro

96.16

35,100

Sao Paulo

155.07

56,600

Calgary

111.78

40,800

Montreal

152.05

55,500

Ottawa

128.77

47,000

Quebec

98.63

36,000

Toronto

173.15

63,200

Vancouver

136.16

49,700

Belgium

Canada

Victoria

112.60

41,100

Cayman Islands

Grand Cayman

131.51

48,000

China

Beijing

209.32

76,400

Hong Kong

313.15

114,300

Shanghai

156.17

57,001

Bogota

160.82

58,700

Colombia

All cities other than Bogota

135.34

49,400

Costa Rica

San Jose

103.56

37,800

Democratic Republic of the Congo

Kinshasa

115.07

42,000

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Instructions for Form 2555 (2022)

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2022 LIMITS ON HOUSING EXPENSES

Country

City or Other Location

Limit on Housing
Expenses (daily)

Limit on Housing
Expenses (full year)

Denmark

Copenhagen

119.74

43,704

Dominican Republic

Santo Domingo

124.66

45,500

Ecuador

Quito

104.66

38,200

Estonia

Tallinn

127.67

46,600

France

Garches

194.52

71,000

Lyon

107.67

39,300

Marseille

104.93

38,300

Paris

194.52

71,000

Sevres

194.52

71,000

Suresnes

194.52

71,000

Versailles

194.52

71,000

Babenhausen

95.34

34,800

Baumholder

94.79

34,600

Berlin

116.44

42,500

Birkenfeld

94.79

34,600

Boeblingen

115.89

42,300

Bonn

115.07

42,000

Cologne

153.97

56,200

Darmstadt

95.34

34,800

Dulmen
Frankfurt am Main

93.70
99.45

34,200
36,300

Gelnhausen

120.27

43,900

Giessen

98.63

36,000

Grafenwoehr

96.44

35,200

Hanau

129.32

47,200

Idar-Oberstein

94.79

34,600

Ingolstadt

136.13

49,700

Kaiserslautern, Landkreis

119.73

43,700

Koblenz

93.70

34,200

Ludwigsburg

115.89

42,300

Mainz

133.42

48,700

Munich

136.16

49,700

Nellingen

115.89

42,300

Neubruecke

94.79

34,600

Ober Ramstadt

95.34

34,800

Pfullendorf

93.70

34,200

Pirmasens

119.73

43,700

Sembach

119.73

43,700

Stuttgart

115.89

42,300

Vilseck

96.44

35,200

Wahn

115.07

42,000

Wiesbaden

133.42

48,700

Zweibrueken

119.73

43,700

Germany

Instructions for Form 2555 (2022)

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2022 LIMITS ON HOUSING EXPENSES

Country

City or Other Location

Limit on Housing
Expenses (daily)

Limit on Housing
Expenses (full year)

Germany (continued)

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, Dulmen,
Erlangen, Flensburg, Frankfurt am Main, Friedberg,
Fuerth, Garlstedt, Garmisch-Partenkirchen,
Geilenkirchen, Gelnhausen, Germersheim,
Giebelstadt, Giessen, Grafenwoehr, Grefrath,
Greven, Gruenstadt, Hamburg, Hanau, Handorf,
Hannover, Heidelberg, Heilbronn, Herongen,
Idar-Oberstein, Ingolstadt, Kaiserslautern, Landkreis,
Leimen, Kalkar, Karlsruhe, Kerpen, Kitzingen,
Koblenz, Leipzig, Ludwigsburg, Mainz, Mannheim,
Mayen, Moenchen-Gladbach, Muenster, Munich,
Nellingen, Neubruecke, Noervenich, Nuremberg,
Ober Ramstadt, Oberammergau,
Osterholz-Scharmbeck, Pfullendorf, Pirmasens,
Rheinberg, Schwabach, Schwetzingen, Seckenheim,
Sembach, Stuttgart, Twisteden, Vilseck, Wahn,
Wertheim, Wiesbaden, Worms, Wuerzburg, Zirndorf,
and Zweibrueken

93.70

34,200

Ghana

Accra

98.63

36,000

Greece

Athens

95.34

34,800

Elefsis

95.34

34,800

Ellinikon

95.34

34,800

Mt. Parnis

95.34

34,800

Mt. Pateras

95.34

34,800

Nea Makri

95.34

34,800

Piraeus

95.34

34,800

Tanagra

95.34

34,800

Guatemala

Guatemala City

115.07

42,000

Guinea

Conakry

140.55

51,300

Guyana

Georgetown

95.89

35,000

Holy See, The

Holy See, The

129.59

47,300

India

Mumbai

186.08

67,920

New Delhi

153.76

56,124

Indonesia

Jakarta

103.50

37,776

Ireland

Dublin

112.60

41,100

Israel

Beer Sheva

174.79

63,800

Jerusalem

134.25

49,000

Tel Aviv

139.18

50,800

West Bank

134.25

49,000

Aviano

103.29

37,700

Genoa

114.52

41,800

La Spezia

110.68

40,400

Milan

193.42

70,600

Naples

132.88

48,500

Parma

98.36

35,900

Rome

129.59

47,300

Italy

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Instructions for Form 2555 (2022)

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2022 LIMITS ON HOUSING EXPENSES

Limit on Housing
Expenses (daily)

Limit on Housing
Expenses (full year)

Turin

96.99

35,400

Country
Italy (continued)

City or Other Location
Vicenza

108.22

39,500

Jamaica

Kingston

112.88

41,200

Japan

Atsugi

109.86

40,100

Camp Zama

109.86

40,100

Chiba-Ken

109.86

40,100

Fussa

109.86

40,100

Gifu

203.56

74,300

Haneda

109.86

40,100

Kanagawa-Ken

109.86

40,100

Komaki

203.56

74,300

Machida-Shi

109.86

40,100

Nagoya

203.56

74,300

Okinawa Prefecture

155.34

56,700

Osaka-Kobe

248.39

90,664

Sagamihara

109.86

40,100

Saitama-Ken

109.86

40,100

Tachikawa

109.86

40,100

Tokyo

253.15

92,400

Tokyo-to

109.86

40,100

Yokohama

135.07

49,300

Yokosuka

145.48

53,100

Yokota

103.29

37,700

Kazakhstan

Almaty

131.51

48,000

Korea

Camp Colbern

148.49

54,200

Camp Market

149.32

54,500

Camp Mercer

148.49

54,200

K-16

149.32

54,500

Kimpo Airfield

149.32

54,500

Osan AB

99.45

36,300

Pyongtaek

106.85

39,000

Seoul

149.32

54,500

Suwon

149.32

54,500

Tongduchon

96.44

35,200

Kuwait City

176.44

64,400

All cities other than Kuwait City

158.08

57,700

Luxembourg

Luxembourg

106.03

38,700

Macedonia

Skopje

96.99

35,400

Malaysia

Kuala Lumpur

126.58

46,200

Kuwait

All cities other than Kuala Lumpur

92.33

33,700

Malta

Malta

150.96

55,100

Mexico

Merida

103.84

37,900

Mexico City

131.23

47,900

Instructions for Form 2555 (2022)

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2022 LIMITS ON HOUSING EXPENSES

Country

City or Other Location

Limit on Housing
Expenses (daily)

Limit on Housing
Expenses (full year)

Mexico (continued)

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

107.95

39,400

Mozambique

Maputo

108.22

39,500

Netherlands

Amsterdam

144.93

52,900

Aruba

107.12

39,100

Brunssum

96.99

35,400

Eygelshoven

96.99

35,400

Hague, The

154.52

56,400

Heerlen

96.99

35,400

Hoensbroek

96.99

35,400

Hulsberg

96.99

35,400

Kerkrade

96.99

35,400

Landgraaf

96.99

35,400

Maastricht

96.99

35,400

Papendrecht

93.15

34,000

Rotterdam

93.15

34,000

Schaesburg

96.99

35,400

Schinnen

96.99

35,400

Schiphol

144.93

52,900

Ypenburg

154.52

56,400

Netherlands Antilles

Curacao

125.48

45,800

New Zealand

Wellington

92.60

33,800

Nigeria

Abuja

98.63

36,000

Oman

Muscat

113.15

41,300

Panama

Panama City

108.22

39,500

Peru

Lima

107.12

39,100

Philippines

Cavite

108.22

39,500

Manila

108.22

39,500

Poland

Warsaw

112.05

40,900

Portugal

Alverca

118.36

43,200

Lisbon

118.36

43,200

Qatar

Doha

125.72

45,888

Romania

Bucharest

112.88

41,200

Russia

Moscow

295.89

108,000

Saint Petersburg

164.38

60,000

Sakhalin Island

212.33

77,500

Vladivostok

212.33

77,500

Yekaterinburg

129.86

47,400

Singapore

Singapore

225.48

82,300

Slovenia

Ljubljana

135.89

49,600

South Africa

Pretoria

107.67

39,300

Spain

Barcelona

111.23

40,600

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Instructions for Form 2555 (2022)

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2022 LIMITS ON HOUSING EXPENSES

Limit on Housing
Expenses (daily)

Limit on Housing
Expenses (full year)

157.81

57,600

Rota

96.44

35,200

Bern

193.15

70,500

Geneva

275.07

100,400

Taiwan

Taipei

126.54

46,188

Tanzania

Dar Es Salaam

120.55

44,000

Thailand

Bangkok

161.64

59,000

Trinidad and Tobago

Port of Spain

149.32

54,500

Ukraine

Kiev

197.26

72,000

United Arab Emirates

Abu Dhabi

136.13

49,687

Dubai

156.64

57,174

Basingstoke

112.60

41,099

Bath

112.33

41,000

Bracknell

170.14

62,100

Brookwood

100.82

36,800

Cambridge

97.81

35,700

Caversham

202.19

73,800

Cheltenham

119.18

43,500

Croughton

100.27

36,600

Fairford

94.79

34,600

Farnborough

149.86

54,700

Felixstowe

94.25

34,400

Gibraltar

122.24

44,616

Harrogate

105.75

38,600

High Wycombe

170.14

62,100

Huntingdon

100.82

36,800

Kemble

94.79

34,600

Lakenheath

127.95

46,700

London

190.41

69,500

Loudwater

155.34

56,700

Menwith Hill

105.75

38,600

Mildenhall

127.95

46,700

Oxfordshire

98.90

36,100

Plymouth

98.90

36,100

Portsmouth

98.90

36,100

Reading

170.14

62,100

Rochester

101.64

37,100

Samlesbury

100.82

36,800

Southampton

121.10

44,200

Surrey

132.61

48,402

Waterbeach

101.10

36,900

Wiltshire

95.34

34,800

Country
Spain (continued)
Switzerland

United Kingdom

City or Other Location
Madrid

Instructions for Form 2555 (2022)

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2022 LIMITS ON HOUSING EXPENSES

Country

City or Other Location

Limit on Housing
Expenses (daily)

Limit on Housing
Expenses (full year)

United Kingdom (continued)

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

103.84

37,900

Venezuela

Caracas

156.16

57,000

Vietnam

Hanoi

128.22

46,800

Ho Chi Minh City

115.07

42,000

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Instructions for Form 2555 (2022)