IRS Form 673 Instructions

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Step 1

Print your name and social security number on the lines provided above “Part I” on Form 673.

Step 2

Write the calendar year you intend to qualify for the foreign earned income exclusion on the line provided under Part I next to the text “calendar year.” Use the other lines if you are going to qualify for the tax exclusion for a number of tax years.

Step 3

Check the appropriate box indicating that you qualify for the deduction. Use the “Bona Fide Residence Test” box if you live in the foreign country for an uninterrupted period of 12 months and plan on continuing to live in that foreign country for another uninterrupted 12-month period. Use the “Physical Presence Test” box if you live in the country for at least 330 days during the course of a 12-month period. Write the name of the foreign country on the lines following “my tax home in” and write the dates on the lines that follow.

Step 4

Estimate the expenses you intend to incur during the time you live abroad and write the amounts on the lines provided in Part II of Form 673.

Step 5

Sign and date the form. Send the form to your employer.

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