This document is Form 2555, which is used by U.S. citizens and residents to report foreign earned income. It contains instructions for qualifying under either the bona fide residence test or the physical presence test to exclude or deduct foreign earned income and housing amounts. The form collects information about the taxpayer's foreign address, employer, dates of residence abroad, travel details, and foreign earned income amounts received in the tax year.
Certain Cash Contributions for Typhoon Haiyan Relief Efforts .docxcravennichole326
Certain Cash Contributions for Typhoon Haiyan Relief Efforts
in the Philippines Can Be Deducted on Your 2013 Tax Return
A new law allows you to choose to deduct certain charitable contributions
of money on your 2013 tax return instead of your 2014 return. The
contributions must have been made after March 25, 2014, and before April
15, 2014, for the relief of victims in the Republic of the Philippines affected
by the November 8, 2013, typhoon. Contributions of money include
contributions made by cash, check, money order, credit card, charge card,
debit card, or via cell phone.
The new law was enacted after the 2013 forms, instructions, and
publications had already been printed. When preparing your 2013 tax
return, you may complete the forms as if these contributions were made on
December 31, 2013, instead of in 2014.
The contribution must be made to a qualified organization and meet all
other requirements for charitable contribution deductions. However, if you
made the contribution by phone or text message, a telephone bill showing
the name of the donee organization, the date of the contribution, and the
amount of the contribution will satisfy the recordkeeping requirement.
Therefore, for example, if you made a $10 charitable contribution by text
message that was charged to your telephone or wireless account, a bill
from your telecommunications company containing this information
satisfies the recordkeeping requirement.
Form 1120S
Department of the Treasury
Internal Revenue Service
U.S. Income Tax Return for an S Corporation
▶ Do not file this form unless the corporation has filed or is
attaching Form 2553 to elect to be an S corporation.
▶ Information about Form 1120S and its separate instructions is at www.irs.gov/form1120s.
OMB No. 1545-0130
2013
For calendar year 2013 or tax year beginning , 2013, ending , 20
TYPE
OR
PRINT
Name
Number, street, and room or suite no. If a P.O. box, see instructions.
City or town, state or province, country, and ZIP or foreign postal code
A S election effective date
B Business activity code
number (see instructions)
C Check if Sch. M-3 attached
D Employer identification number
E Date incorporated
F Total assets (see instructions)
$
G Is the corporation electing to be an S corporation beginning with this tax year? Yes No If “Yes,” attach Form 2553 if not already filed
H Check if: (1) Final return (2) Name change (3) Address change (4) Amended return (5) S election termination or revocation
I Enter the number of shareholders who were shareholders during any part of the tax year . . . . . . . . . ▶
Caution. Include only trade or business income and expenses on lines 1a through 21. See the instructions for more information.
In
c
o
m
e
1 a Gross receipts or sales . . . . . . . . . . . . . . . 1a
b Returns and allowances . . . . . . . . . . . . . . 1b
c Balance. Subtract line 1b from line 1a . . . . . . . . . . . . . . . . ...
Certain Cash Contributions for Typhoon Haiyan Relief Efforts .docxcravennichole326
Certain Cash Contributions for Typhoon Haiyan Relief Efforts
in the Philippines Can Be Deducted on Your 2013 Tax Return
A new law allows you to choose to deduct certain charitable contributions
of money on your 2013 tax return instead of your 2014 return. The
contributions must have been made after March 25, 2014, and before April
15, 2014, for the relief of victims in the Republic of the Philippines affected
by the November 8, 2013, typhoon. Contributions of money include
contributions made by cash, check, money order, credit card, charge card,
debit card, or via cell phone.
The new law was enacted after the 2013 forms, instructions, and
publications had already been printed. When preparing your 2013 tax
return, you may complete the forms as if these contributions were made on
December 31, 2013, instead of in 2014.
The contribution must be made to a qualified organization and meet all
other requirements for charitable contribution deductions. However, if you
made the contribution by phone or text message, a telephone bill showing
the name of the donee organization, the date of the contribution, and the
amount of the contribution will satisfy the recordkeeping requirement.
Therefore, for example, if you made a $10 charitable contribution by text
message that was charged to your telephone or wireless account, a bill
from your telecommunications company containing this information
satisfies the recordkeeping requirement.
Form 1120S
Department of the Treasury
Internal Revenue Service
U.S. Income Tax Return for an S Corporation
▶ Do not file this form unless the corporation has filed or is
attaching Form 2553 to elect to be an S corporation.
▶ Information about Form 1120S and its separate instructions is at www.irs.gov/form1120s.
OMB No. 1545-0130
2013
For calendar year 2013 or tax year beginning , 2013, ending , 20
TYPE
OR
PRINT
Name
Number, street, and room or suite no. If a P.O. box, see instructions.
City or town, state or province, country, and ZIP or foreign postal code
A S election effective date
B Business activity code
number (see instructions)
C Check if Sch. M-3 attached
D Employer identification number
E Date incorporated
F Total assets (see instructions)
$
G Is the corporation electing to be an S corporation beginning with this tax year? Yes No If “Yes,” attach Form 2553 if not already filed
H Check if: (1) Final return (2) Name change (3) Address change (4) Amended return (5) S election termination or revocation
I Enter the number of shareholders who were shareholders during any part of the tax year . . . . . . . . . ▶
Caution. Include only trade or business income and expenses on lines 1a through 21. See the instructions for more information.
In
c
o
m
e
1 a Gross receipts or sales . . . . . . . . . . . . . . . 1a
b Returns and allowances . . . . . . . . . . . . . . 1b
c Balance. Subtract line 1b from line 1a . . . . . . . . . . . . . . . . ...
Form 1040Form 1040 Department of the Treasury Internal Revenue Ser.docxhanneloremccaffery
Form 1040Form 1040 Department of the Treasury Internal Revenue Service2013U.S. Individual Tax FormOMB No.1545-0074IRS Use Only--Do not write or staple in this spaceFor the year Jan.1--Dec. 31,2013, or any other tax year beginning,2013,,20See Separate InstructionsYour first name and initialLast nameSocial Security NumberIf a joint return, spouses first name and initialLast nameSpouse Social Security NumberHome address( number and street). If you have a P.O. Box, see instructionsMake Sure that the SSN(s) above and on line 6c are correct.City, town, or post office, state, and zip code. If you have a foreign address, also complete spaces below (see instructions).Presidential Election CampaignCheck here if you, or your spouse if filing jointly,Foreign country nameForeign province/state/countryForeign postal codechecking this box below will not change your taxrefund.youspouseFiling Status1. Single4.Head of Household (with qualifying person.) (See instructions.) IfCheck only one box2.. married filing jointlythe qualifying person is a child but not your dependent, enter this3. Married filing separately. Enter spouse's SSN abovechild's name hereand full name here.5. Qualifying Window(er) with dependent childExemptions6a Yourself. If someone can claim you as a dependent, do not check box 6a]Boxes checkedb spouse]on 6a and 6bIf more than fourc. Dependentsdependents, see(1) First nameLast name(2) dependents(3) dependents (4) check if child under age 17No. of childreninstructions and social security numberrelationship to youqualifying for tax credit seeon 6c who:check hereinstructions.lived with youdid not live with youdue to divorce orseparation(see instructions)Dependents on6c not entered aboved. Total number of Exemptions ClaimedAdd numbers on lines aboveIncome7Wages, salaries, tips, etc. Attach Forms (W-2)78aTaxable interest. Attach Schedule B if required8aAttach Form(s)bTax-exempt interest. Do not include on line 8a8bW-2 here. Also9aOrdinary dividends. Attach Schedule B if required9aattach Forms(s) bQualified dividends9bW-2 and 1099-R10Taxable refunds, credits, or offsets state or local income taxes10if tax was withheld.11Alimony received1112Business income or (loss). Attach Schedule C or C-EZ12If you did not 13Capital gain or (loss). Attach Schedule D if required. If not required, check here13get a W-2,14other gains or (losses). Attach Form 479714see instructions15aIRA distributions15ab Taxable amount15b16aPensions and annuities16ab Taxable amount16b17Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E1718Farm income or (loss). Attach Schedule F1819Unemployment compensation1920aSocial security benefits20ab Taxable amount20b21other income. List type and amount2122combine the amounts in the far right column for lines 7 through 21. This is your total incomeThis is your total income.22Adjusted 23Educator expenses23Gross24Certain business expenses of reservists, performing artists, and fee-basis government. Atta ...
Pushing the limits of ePRTC: 100ns holdover for 100 daysAdtran
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Why You Should Replace Windows 11 with Nitrux Linux 3.5.0 for enhanced perfor...SOFTTECHHUB
The choice of an operating system plays a pivotal role in shaping our computing experience. For decades, Microsoft's Windows has dominated the market, offering a familiar and widely adopted platform for personal and professional use. However, as technological advancements continue to push the boundaries of innovation, alternative operating systems have emerged, challenging the status quo and offering users a fresh perspective on computing.
One such alternative that has garnered significant attention and acclaim is Nitrux Linux 3.5.0, a sleek, powerful, and user-friendly Linux distribution that promises to redefine the way we interact with our devices. With its focus on performance, security, and customization, Nitrux Linux presents a compelling case for those seeking to break free from the constraints of proprietary software and embrace the freedom and flexibility of open-source computing.
Dr. Sean Tan, Head of Data Science, Changi Airport Group
Discover how Changi Airport Group (CAG) leverages graph technologies and generative AI to revolutionize their search capabilities. This session delves into the unique search needs of CAG’s diverse passengers and customers, showcasing how graph data structures enhance the accuracy and relevance of AI-generated search results, mitigating the risk of “hallucinations” and improving the overall customer journey.
Encryption in Microsoft 365 - ExpertsLive Netherlands 2024Albert Hoitingh
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Unlock the Future of Search with MongoDB Atlas_ Vector Search Unleashed.pdfMalak Abu Hammad
Discover how MongoDB Atlas and vector search technology can revolutionize your application's search capabilities. This comprehensive presentation covers:
* What is Vector Search?
* Importance and benefits of vector search
* Practical use cases across various industries
* Step-by-step implementation guide
* Live demos with code snippets
* Enhancing LLM capabilities with vector search
* Best practices and optimization strategies
Perfect for developers, AI enthusiasts, and tech leaders. Learn how to leverage MongoDB Atlas to deliver highly relevant, context-aware search results, transforming your data retrieval process. Stay ahead in tech innovation and maximize the potential of your applications.
#MongoDB #VectorSearch #AI #SemanticSearch #TechInnovation #DataScience #LLM #MachineLearning #SearchTechnology
UiPath Test Automation using UiPath Test Suite series, part 6DianaGray10
Welcome to UiPath Test Automation using UiPath Test Suite series part 6. In this session, we will cover Test Automation with generative AI and Open AI.
UiPath Test Automation with generative AI and Open AI webinar offers an in-depth exploration of leveraging cutting-edge technologies for test automation within the UiPath platform. Attendees will delve into the integration of generative AI, a test automation solution, with Open AI advanced natural language processing capabilities.
Throughout the session, participants will discover how this synergy empowers testers to automate repetitive tasks, enhance testing accuracy, and expedite the software testing life cycle. Topics covered include the seamless integration process, practical use cases, and the benefits of harnessing AI-driven automation for UiPath testing initiatives. By attending this webinar, testers, and automation professionals can gain valuable insights into harnessing the power of AI to optimize their test automation workflows within the UiPath ecosystem, ultimately driving efficiency and quality in software development processes.
What will you get from this session?
1. Insights into integrating generative AI.
2. Understanding how this integration enhances test automation within the UiPath platform
3. Practical demonstrations
4. Exploration of real-world use cases illustrating the benefits of AI-driven test automation for UiPath
Topics covered:
What is generative AI
Test Automation with generative AI and Open AI.
UiPath integration with generative AI
Speaker:
Deepak Rai, Automation Practice Lead, Boundaryless Group and UiPath MVP
GDG Cloud Southlake #33: Boule & Rebala: Effective AppSec in SDLC using Deplo...James Anderson
Effective Application Security in Software Delivery lifecycle using Deployment Firewall and DBOM
The modern software delivery process (or the CI/CD process) includes many tools, distributed teams, open-source code, and cloud platforms. Constant focus on speed to release software to market, along with the traditional slow and manual security checks has caused gaps in continuous security as an important piece in the software supply chain. Today organizations feel more susceptible to external and internal cyber threats due to the vast attack surface in their applications supply chain and the lack of end-to-end governance and risk management.
The software team must secure its software delivery process to avoid vulnerability and security breaches. This needs to be achieved with existing tool chains and without extensive rework of the delivery processes. This talk will present strategies and techniques for providing visibility into the true risk of the existing vulnerabilities, preventing the introduction of security issues in the software, resolving vulnerabilities in production environments quickly, and capturing the deployment bill of materials (DBOM).
Speakers:
Bob Boule
Robert Boule is a technology enthusiast with PASSION for technology and making things work along with a knack for helping others understand how things work. He comes with around 20 years of solution engineering experience in application security, software continuous delivery, and SaaS platforms. He is known for his dynamic presentations in CI/CD and application security integrated in software delivery lifecycle.
Gopinath Rebala
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GraphSummit Singapore | The Future of Agility: Supercharging Digital Transfor...Neo4j
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This keynote will reveal how Deloitte leverages Neo4j’s graph power for groundbreaking digital twin solutions, achieving a staggering 100x performance boost. Discover the essential role knowledge graphs play in successful generative AI implementations. Plus, get an exclusive look at an innovative Neo4j + Generative AI solution Deloitte is developing in-house.
Observability Concepts EVERY Developer Should Know -- DeveloperWeek Europe.pdfPaige Cruz
Monitoring and observability aren’t traditionally found in software curriculums and many of us cobble this knowledge together from whatever vendor or ecosystem we were first introduced to and whatever is a part of your current company’s observability stack.
While the dev and ops silo continues to crumble….many organizations still relegate monitoring & observability as the purview of ops, infra and SRE teams. This is a mistake - achieving a highly observable system requires collaboration up and down the stack.
I, a former op, would like to extend an invitation to all application developers to join the observability party will share these foundational concepts to build on:
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• Communication Mining Overview
• Why is it important?
• How can it help today’s business and the benefits
• Phases in Communication Mining
• Demo on Platform overview
• Q/A
“An Outlook of the Ongoing and Future Relationship between Blockchain Technologies and Process-aware Information Systems.” Invited talk at the joint workshop on Blockchain for Information Systems (BC4IS) and Blockchain for Trusted Data Sharing (B4TDS), co-located with with the 36th International Conference on Advanced Information Systems Engineering (CAiSE), 3 June 2024, Limassol, Cyprus.
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Generative AI Deep Dive: Advancing from Proof of Concept to ProductionAggregage
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Generative AI Deep Dive: Advancing from Proof of Concept to Production
US Tax Abroad - Expatriate Form 2555
1. Form 2555 Foreign Earned Income
OMB No. 1545-0074
2011
Department of the Treasury ▶ See separate instructions. ▶ Attach to Form 1040. Attachment
Internal Revenue Service Sequence No. 34
For Use by U.S. Citizens and Resident Aliens Only
Name shown on Form 1040 Your social security number
Part I General Information
1 Your foreign address (including country) 2 Your occupation
3 Employer’s name ▶
4a Employer’s U.S. address ▶
b Employer’s foreign address ▶
5 Employer is (check a A foreign entity b A U.S. company c Self
▲
any that apply): d A foreign affiliate of a U.S. company e Other (specify) ▶
6a If, after 1981, you filed Form 2555 or Form 2555-EZ, enter the last year you filed the form. ▶
b If you did not file Form 2555 or 2555-EZ after 1981 to claim either of the exclusions, check here ▶ and go to line 7.
c Have you ever revoked either of the exclusions? . . . . . . . . . . . . . . . . . . . . Yes No
d If you answered “Yes,” enter the type of exclusion and the tax year for which the revocation was effective. ▶
7 Of what country are you a citizen/national? ▶
8a Did you maintain a separate foreign residence for your family because of adverse living conditions at your
tax home? See Second foreign household in the instructions . . . . . . . . . . . . . . . Yes No
b If “Yes,” enter city and country of the separate foreign residence. Also, enter the number of days during your tax year that you
maintained a second household at that address. ▶
9 List your tax home(s) during your tax year and date(s) established. ▶
Next, complete either Part II or Part III. If an item does not apply, enter “NA.” If you do not give
the information asked for, any exclusion or deduction you claim may be disallowed.
Part II Taxpayers Qualifying Under Bona Fide Residence Test (see instructions)
10 Date bona fide residence began ▶ , and ended ▶
11 Kind of living quarters in foreign country a Purchased house
▶ b Rented house or apartment c Rented room
d Quarters furnished by employer
12a Did any of your family live with you abroad during any part of the tax year? . . . . . . . . . . . Yes No
b If “Yes,” who and for what period? ▶
13a Have you submitted a statement to the authorities of the foreign country where you claim bona fide
residence that you are not a resident of that country? See instructions . . . . . . . . . . . . Yes No
b Are you required to pay income tax to the country where you claim bona fide residence? See instructions . Yes No
If you answered “Yes” to 13a and “No” to 13b, you do not qualify as a bona fide resident. Do not complete the rest of
this part.
14 If you were present in the United States or its possessions during the tax year, complete columns (a)–(d) below. Do not
include the income from column (d) in Part IV, but report it on Form 1040.
(a) Date (b) Date left (c) Number of (d) Income earned in (a) Date (b) Date left (c) Number of (d) Income earned in
days in U.S. U.S. on business days in U.S. on U.S. on business
arrived in U.S. U.S. on business (attach computation) arrived in U.S. U.S. business (attach computation)
15a List any contractual terms or other conditions relating to the length of your employment abroad. ▶
b Enter the type of visa under which you entered the foreign country. ▶
c Did your visa limit the length of your stay or employment in a foreign country? If “Yes,” attach explanation . Yes No
d Did you maintain a home in the United States while living abroad? . . . . . . . . . . . . . . Yes No
e If “Yes,” enter address of your home, whether it was rented, the names of the occupants, and their relationship
to you. ▶
For Paperwork Reduction Act Notice, see the Form 1040 instructions. Cat. No. 11900P Form 2555 (2011)
2. Form 2555 (2011) Page 2
Part III Taxpayers Qualifying Under Physical Presence Test (see instructions)
16 The physical presence test is based on the 12-month period from ▶ through ▶
17 Enter your principal country of employment during your tax year. ▶
18 If you traveled abroad during the 12-month period entered on line 16, complete columns (a)–(f) below. Exclude travel between
foreign countries that did not involve travel on or over international waters, or in or over the United States, for 24 hours or
more. If you have no travel to report during the period, enter “Physically present in a foreign country or countries for the entire
12-month period.” Do not include the income from column (f) below in Part IV, but report it on Form 1040.
(a) Name of country (d) Full days (e) Number of (f) Income earned in U.S.
(b) Date arrived (c) Date left present in days in U.S. on business (attach
(including U.S.) country on business computation)
Part IV All Taxpayers
Note: Enter on lines 19 through 23 all income, including noncash income, you earned and actually or constructively received during
your 2011 tax year for services you performed in a foreign country. If any of the foreign earned income received this tax year was
earned in a prior tax year, or will be earned in a later tax year (such as a bonus), see the instructions. Do not include income from line
14, column (d), or line 18, column (f). Report amounts in U.S. dollars, using the exchange rates in effect when you actually or
constructively received the income.
If you are a cash basis taxpayer, report on Form 1040 all income you received in 2011, no matter when you performed
the service.
Amount
2011 Foreign Earned Income (in U.S. dollars)
19 Total wages, salaries, bonuses, commissions, etc. . . . . . . . . . . . . . . . 19
20 Allowable share of income for personal services performed (see instructions):
a In a business (including farming) or profession . . . . . . . . . . . . . . . . . 20a
b In a partnership. List partnership’s name and address and type of income. ▶
20b
21 Noncash income (market value of property or facilities furnished by employer—attach statement
showing how it was determined):
a Home (lodging) . . . . . . . . . . . . . . . . . . . . . . . . . . . 21a
b Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21b
c Car . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21c
d Other property or facilities. List type and amount. ▶
21d
22 Allowances, reimbursements, or expenses paid on your behalf for services you performed:
a Cost of living and overseas differential . . . . . . . . . 22a
b Family . . . . . . . . . . . . . . . . . . . . 22b
c Education . . . . . . . . . . . . . . . . . . . 22c
d Home leave . . . . . . . . . . . . . . . . . . 22d
e Quarters . . . . . . . . . . . . . . . . . . . 22e
f For any other purpose. List type and amount. ▶
22f
g Add lines 22a through 22f . . . . . . . . . . . . . . . . . . . . . . . 22g
23 Other foreign earned income. List type and amount. ▶
23
24 Add lines 19 through 21d, line 22g, and line 23 . . . . . . . . . . . . . . . . 24
25 Total amount of meals and lodging included on line 24 that is excludable (see instructions) . . 25
26 Subtract line 25 from line 24. Enter the result here and on line 27 on page 3. This is your 2011
foreign earned income . . . . . . . . . . . . . . . . . . . . . . . ▶ 26
Form 2555 (2011)
3. Form 2555 (2011) Page 3
Part V All Taxpayers
27 Enter the amount from line 26 . . . . . . . . . . . . . . . . . . . . . . 27
Are you claiming the housing exclusion or housing deduction?
Yes. Complete Part VI.
No. Go to Part VII.
Part VI Taxpayers Claiming the Housing Exclusion and/or Deduction
28 Qualified housing expenses for the tax year (see instructions) . . . . . . . . . . . . 28
29a Enter location where housing expenses incurred (see instructions) ▶
b Enter limit on housing expenses (see instructions) . . . . . . . . . . . . . . . 29b
30 Enter the smaller of line 28 or line 29b . . . . . . . . . . . . . . . . . . . 30
31 Number of days in your qualifying period that fall within your 2011 tax
year (see instructions) . . . . . . . . . . . . . . . . 31 days
32 Multiply $40.72 by the number of days on line 31. If 365 is entered on line 31, enter $14,864.00 here 32
33 Subtract line 32 from line 30. If the result is zero or less, do not complete the rest of this part or
any of Part IX . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
34 Enter employer-provided amounts (see instructions) . . . . . . 34
35 Divide line 34 by line 27. Enter the result as a decimal (rounded to at least three places), but do
not enter more than “1.000” . . . . . . . . . . . . . . . . . . . . . . . 35 × .
36 Housing exclusion. Multiply line 33 by line 35. Enter the result but do not enter more than the
amount on line 34. Also, complete Part VIII . . . . . . . . . . . . . . . . . ▶ 36
Note: The housing deduction is figured in Part IX. If you choose to claim the foreign earned
income exclusion, complete Parts VII and VIII before Part IX.
Part VII Taxpayers Claiming the Foreign Earned Income Exclusion
37 Maximum foreign earned income exclusion . . . . . . . . . . . . . . . . . . . . . 37 $92,900 00
}
38 • If you completed Part VI, enter the number from line 31.
• All others, enter the number of days in your qualifying period that 38 days
fall within your 2011 tax year (see the instructions for line 31).
}
39 • If line 38 and the number of days in your 2011 tax year (usually 365) are the same, enter “1.000.”
• Otherwise, divide line 38 by the number of days in your 2011 tax year and enter the result as 39 × .
a decimal (rounded to at least three places).
40 Multiply line 37 by line 39 . . . . . . . . . . . . . . . . . . . . . . . 40
41 Subtract line 36 from line 27 . . . . . . . . . . . . . . . . . . . . . . 41
42 Foreign earned income exclusion. Enter the smaller of line 40 or line 41. Also, complete Part VIII ▶ 42
Part VIII Taxpayers Claiming the Housing Exclusion, Foreign Earned Income Exclusion, or Both
43 Add lines 36 and 42 . . . . . . . . . . . . . . . . . . . . . . . . . 43
44 Deductions allowed in figuring your adjusted gross income (Form 1040, line 37) that are allocable
to the excluded income. See instructions and attach computation . . . . . . . . . . 44
45 Subtract line 44 from line 43. Enter the result here and in parentheses on Form 1040, line 21.
Next to the amount enter “Form 2555.” On Form 1040, subtract this amount from your income
to arrive at total income on Form 1040, line 22 . . . . . . . . . . . . . . . . 45
Taxpayers Claiming the Housing Deduction— Complete this part only if (a) line 33 is more than line 36 and
Part IX (b) line 27 is more than line 43.
46 Subtract line 36 from line 33 . . . . . . . . . . . . . . . . . . . . . . 46
47 Subtract line 43 from line 27 . . . . . . . . . . . . . . . . . . . . . . 47
48 Enter the smaller of line 46 or line 47 . . . . . . . . . . . . . . . . . . . 48
Note: If line 47 is more than line 48 and you could not deduct all of your 2010 housing deduction
because of the 2010 limit, use the worksheet on page 4 of the instructions to figure the amount
to enter on line 49. Otherwise, go to line 50.
49 Housing deduction carryover from 2010 (from worksheet on page 4 of the instructions) . . . 49
50 Housing deduction. Add lines 48 and 49. Enter the total here and on Form 1040 to the left of
line 36. Next to the amount on Form 1040, enter “Form 2555.” Add it to the total adjustments
reported on that line . . . . . . . . . . . . . . . . . . . . . . . . ▶ 50
Form 2555 (2011)