What is the difference between Forms 2555 and 2555-EZ?

The foreign earned income exclusion, housing exclusion, or housing deductions are claimed using either a Form 2555 or 2555-EZ.  The Form 2555-EZ is a simplified version of the regular Form 2555 and can be used by most individuals assuming:

  • You did not have any self-employment income for the year,
  • Your total foreign earned income did not exceed the maximum foreign earned income exclusion threshold for the corresponding tax year,
  • You did not have any business or moving expenses, and
  • You do not claim the housing exclusion or deduction.