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.