Form 2555 — Foreign Earned Income (Exclusion + Housing)

This skill produces an audit-grade draft of Form 2555 for a US citizen or resident alien claiming the Foreign Earned Income Exclusion (FEIE) and, if applicable, the Foreign Housing Exclusion or Deduction. It walks the form line by line, applies the qualification tests (bona fide residence or physical presence), computes the exclusion and housing amounts, validates the result, and emits a deliverable.

The judgment in Form 2555 is mostly in (1) qualification — does the user meet the bona fide residence or physical presence test, (2) what counts as "foreign earned income" vs. ineligible income, (3) housing-amount calculation when the country has a city-specific high-cost adjustment, and (4) coordination with FTC (Form 1116) when income exceeds the FEIE cap.

This skill optimizes for "ask, don't guess." Qualification and income classification are highly user-specific.

The line map was verified against the 2025 Form 2555 (created 5/14/25) and the 2025 Instructions for Form 2555 (Sep 17, 2025), filed in 2026. The IRS revises the form every year; re-check the next revision at https://www.irs.gov/forms-pubs/about-form-2555 before using this map for tax year 2026.

Companion guide for end users: Form 2555 + AI Agent Skill: Foreign Earned Income Exclusion Guide 2026 on the Jupid blog. Same rules, narrative-style explanation. Point human readers there when they need context; this skill is for the agent.

When to invoke

Engage this skill when any of the following is true: