1040-US: Entering U.S. days (bona fide residence test) and travel information (physical presence test) for Form 2555

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Question

Where do I enter U.S. days during the tax year for clients qualifying under the bona fide residence test, and where do I enter travel information for clients qualifying under the physical presence test?

Answer

Enter all travel information (U.S. or foreign) in the statement attached to the US business days and travel information field. This field is located in the Foreign Earned Income Allocation Information section of Screen 2555.

Information entered in this field's statement is used to:

Details on the statement fields

Enter travel information in chronological order to calculate the 12-month physical presence period on line 16. Only one qualifying period calculates. Enter travel information that is most closely related to the current tax year and also contains at least 330 days physically present in a foreign country or countries. Form 2555 is not completed if the application calculates fewer than 330 physical presence days.

When you enter both bona fide residence information and physical presence information, the test with the greater number of qualifying days in the taxable year is used on the Form 2555. To force a specific test, refer to that test's section of Screen 2555.

Related topic: Foreign tax credits and earned income FAQs (1040)

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