Guide to Global Payroll Management - 2020 - D-148

Guide to Global Payroll Management

Form 2555 (2019)

Part III
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Page

2

Taxpayers Qualifying Under Physical Presence Test (see instructions)

The physical presence test is based on the 12-month period from ▶
through ▶
Enter your principal country of employment during your tax year. ▶
If you traveled abroad during the 12-month period entered on line 16, complete columns (a)-(f) below. Exclude travel between
foreign countries that didn't 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 12month period." Don't include the income from column (f) below in Part IV, but report it on Form 1040 or 1040-SR.
(a) Name of country
(including U.S.)

Part IV

(b) Date arrived

(d) Full days
present in
country

(c) Date left

(e) Number of
days in U.S.
on business

(f) Income earned in U.S.
on business (attach
computation)

All Taxpayers

Note: Enter on lines 19 through 23 all income, including noncash income, you earned and actually or constructively received during
your 2019 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. Don't 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 or 1040-SR all income you received in 2019, no matter when you
performed the service.
Amount
(in U.S. dollars)

2019 Foreign Earned Income
19
20

Total wages, salaries, bonuses, commissions, etc. . . . . . . . . .
Allowable share of income for personal services performed (see instructions):
a In a business (including farming) or profession . . . . . . . . . . .
b In a partnership. List partnership's name and address and type of income. ▶

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19

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20a
20b

21
a

Noncash income (market value of property or facilities furnished by employer-attach statement
showing how it was determined):
Home (lodging) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b Meals .

21a

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21b

c Car . . . . . . . . . . . . . . . . .
d Other property or facilities. List type and amount. ▶

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21c

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21d
22
a
b
c
d
e
f

Allowances, reimbursements, or expenses paid on your behalf for services you performed:
Cost of living and overseas differential . . . . . . . . . . . . .
22a
Family . . . . . . . . . . . . . . . . . . . . . . . .
22b
Education . . . . . . . . . . . . . . . . . . . . . . .
22c
Home leave . . . . . . . . . . . . . . . . . . . . . .
22d
Quarters . . . . . . . . . . . . . . . . . . . . . . .
22e
For any other purpose. List type and amount. ▶
22f

g Add lines 22a through 22f . . . . . . . . . .
23
Other foreign earned income. List type and amount. ▶

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22g
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24

Add lines 19 through 21d, line 22g, and line 23

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Total amount of meals and lodging included on line 24 that is excludable (see instructions) . . . .
Subtract line 25 from line 24. Enter the result here and on line 27 on page 3. This is your 2019 foreign
earned income . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

D-148

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Form 2555 (2019)
Guide to Global Payroll Management - 2020

Table of Contents for the Digital Edition of Guide to Global Payroll Management - 2020
