Instructions for Form 2555 Foreign Earned Income

Transcription

1 2009 Instructions for Form 2555 Foreign Earned Income Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless otherwise noted. You meet either the bona fide residence test (see page 2) or the physical presence test (see page 2). Additional Information Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, has more General Instructions Note. If your only earned income from information about the bona fide residence work abroad is pay you received from the Do not include on Form 1040, line test, the physical presence test, the U.S. Government as its employee, you do! 61 (federal income tax withheld), foreign earned income exclusion, and the not qualify for either of the exclusions or CAUTION any taxes a foreign employer housing exclusion and deduction. You the housing deduction. Do not file Form withheld from your pay and paid to the can get this publication from most U.S foreign country s tax authority instead of embassies and consulates or by writing to the U.S. Treasury. Tax home test. To meet this test, your to: National Distribution Center, 1201 N. tax home must be in a foreign country, or Mitsubishi Motorway, Bloomington, IL What s New countries (see Foreign country, earlier), You can also download this throughout your period of bona fide publication (as well as other forms and Exclusion amount. For 2009, the residence or physical presence, publications) from the IRS website at maximum exclusion has increased to whichever applies. For this purpose, your $91,400. period of physical presence is the 330 full days during which you were present in a Waiver of Time Requirements Purpose of Form foreign country, not the 12 consecutive If your tax home was in a foreign country If you qualify, you can use Form 2555 to months during which those days and you were a bona fide resident of, or figure your foreign earned income occurred. physically present in, a foreign country exclusion and your housing exclusion or and had to leave because of war, civil Your tax home is your regular or deduction. You cannot exclude or deduct unrest, or similar adverse conditions, the principal place of business, employment, more than your foreign earned income for minimum time requirements specified or post of duty, regardless of where you the year. under the bona fide residence and maintain your family residence. If you do physical presence tests may be waived. You may be able to use Form not have a regular or principal place of You must be able to show that you 2555-EZ, Foreign Earned Income business because of the nature of your reasonably could have expected to meet Exclusion, if you did not have any trade or business, your tax home is your the minimum time requirements if you had self-employment income for the year, regular place of abode (the place where not been required to leave. Each year the your total foreign earned income did not you regularly live). IRS will publish in the Internal Revenue exceed $91,400, you do not have any You are not considered to have a tax Bulletin a list of the only countries that business or moving expenses, and you home in a foreign country for any period qualify for the waiver for the previous year do not claim the housing exclusion or during which your abode is in the United and the dates they qualify. If you left one deduction. For more details, see Form States. However, if you are temporarily of the countries during the period 2555-EZ and its separate instructions. present in the United States, or you indicated, you can claim the tax benefits maintain a dwelling in the United States on Form 2555, but only for the number of General Information (whether or not that dwelling is used by days you were a bona fide resident of, or If you are a U.S. citizen or a U.S. resident your spouse and dependents), it does not physically present in, the foreign country. alien living in a foreign country, you are necessarily mean that your abode is in subject to the same U.S. income tax laws If you can claim either of the the United States during that time. that apply to citizens and resident aliens exclusions or the housing deduction living in the United States. Example. You are employed on an because of the waiver of time offshore oil rig in the territorial waters of a requirements, attach a statement to your Note. Specific rules apply to determine if foreign country and work a 28-day on/ return explaining that you expected to you are a resident or nonresident alien of 28-day off schedule. You return to your meet the applicable time requirement, but the United States. See Pub. 519, U.S. family residence in the United States the conditions in the foreign country Tax Guide for Aliens, for details. during your off periods. You are prevented you from the normal conduct of Foreign country. A foreign country is considered to have an abode in the business. Also, enter Claiming Waiver in any territory under the sovereignty of a United States and do not meet the tax the top margin on page 1 of your 2009 government other than that of the United home test. You cannot claim either of the Form States. exclusions or the housing deduction. The term foreign country includes the Travel to Cuba When To File country s territorial waters and airspace, Generally, if you were in Cuba in violation A 2009 calendar year Form 1040 is but not international waters and the of U.S. travel restrictions, the following generally due April 15, airspace above them. It also includes the rules apply. However, you are automatically seabed and subsoil of those submarine Any time spent in Cuba cannot be granted a 2-month extension of time to areas adjacent to the country s territorial counted in determining if you qualify file (to June 15, 2010, for a 2009 calendar waters over which it has exclusive rights under the bona fide residence or physical year return) if, on the due date of your under international law to explore and presence test. return, you live outside the United States exploit the natural resources. Any income earned in Cuba is not and Puerto Rico and your tax home The term foreign country does not considered foreign earned income. (defined earlier) is outside the United include U.S. possessions or territories. It Any housing expenses in Cuba (or States and Puerto Rico. If you take this does not include the Antarctic region. housing expenses for your spouse or extension, you must attach a statement to dependents in another country while you your return explaining that you meet Who Qualifies were in Cuba) are not considered these two conditions. You qualify for the tax benefits available qualified housing expenses. The automatic 2-month extension also to taxpayers who have foreign earned Note. If you performed services at the applies to paying the tax. However, income if both of the following apply. U.S. Naval Base at Guantanamo Bay, interest is charged on the unpaid tax from You meet the tax home test (discussed you were not in violation of U.S. travel the regular due date (April 15, 2010, for a later on this page). restrictions calendar year return) until it is paid. Cat. No A

2 When to claim the exclusion(s). The only part of your income is excluded, you of 12 months in a row. A full day means first year you plan to take the foreign cannot claim a credit or deduction for the the 24-hour period that starts at midnight. earned income exclusion and/or the foreign taxes allocable to the excluded To figure 330 full days, add all housing exclusion or deduction, you may income. See Pub. 514, Foreign Tax separate periods you were present in a not yet have met either the physical Credit for Individuals, for details on how to foreign country during the 12-month presence test or the bona fide residence figure the amount allocable to the period shown on line 16. The 330 full test by the due date of your return excluded income. days can be interrupted by periods when (including the automatic 2-month IRA deduction. If you claim either of the you are traveling over international waters extension, discussed earlier.) If this exclusions, special rules apply in figuring or are otherwise not in a foreign country. occurs, you can either: the amount of your IRA deduction. For See Pub. 54 for more information and 1. Apply for a special extension to a details, see Pub. 590, Individual examples. date after you expect to qualify, or Retirement Arrangements (IRAs). Note. A nonresident alien who, with a 2. File your return timely without U.S. citizen or U.S. resident alien spouse, claiming the exclusion and then file an chooses to be taxed as a resident of the amended return after you qualify. United States can qualify under this test if Specific Instructions Special extension of time. To apply the time requirements are met. See Pub. for this extension, complete and file Form 54 for details on how to make this choice. 2350, Application for Extension of Time Part II To File U.S. Income Tax Return, with the Part IV Department of the Treasury, Internal Bona Fide Residence Test Revenue Service Center, Austin, TX To meet this test, you must be one of the Foreign Earned Income , before the due date of your following: Enter in this part the total foreign earned return. Interest is charged on the tax not A U.S. citizen who is a bona fide income you earned and received paid by the regular due date as explained resident of a foreign country, or countries, (including income constructively received) earlier. for an uninterrupted period that includes during the tax year. If you are a cash an entire tax year (January 1 December Amended return. File Form 1040X, basis taxpayer, include in income on 31, if you file a calendar year return), or Amended U.S. Individual Income Tax Form 1040, the foreign earned income A U.S. resident alien who is a citizen or Return, to change a return you already you received during the tax year national of a country with which the filed. Generally, Form 1040X must be regardless of when you earned it. (For United States has an income tax treaty in filed within 3 years after the date the example, include wages on Form 1040, effect and who is a bona fide resident of a original return was filed or within 2 years line 7.) foreign country, or countries, for an after the date the tax was paid, whichever uninterrupted period that includes an Income is earned in the tax year you is later. entire tax year (January 1 December 31, perform the services for which you if you file a calendar year return). See receive the pay. But if you are a cash Choosing the Exclusion(s) Pub. 901, U.S. Tax Treaties, for a list of basis taxpayer and, because of your To choose either of the exclusions, countries with which the United States employer s payroll periods, you received complete the appropriate parts of Form has an income tax treaty in effect. your last salary payment for 2008 in 2009, 2555 and file it with your Form 1040 or that income may be treated as earned in Form 1040X, Amended U.S. Individual No specific rule determines if you are a If you cannot treat that salary Income Tax Return. Your initial choice to bona fide resident of a foreign country payment as income earned in 2009, the claim the exclusion must usually be made because the determination involves your rules explained under Income earned in on a timely filed return (including intention about the length and nature of prior year, discussed later, apply. See extensions) or on a return amending a your stay. Evidence of your intention may Pub. 54 for more details. timely filed return. However, there are be your words and acts. If these conflict, Foreign earned income for this exceptions. See Pub. 54 for details. your acts carry more weight than your purpose means wages, salaries, words. Generally, if you go to a foreign Once you choose to claim an professional fees, and other country for a definite, temporary purpose exclusion, that choice remains in effect for compensation received for personal and return to the United States after you that year and all future years unless it is services you performed in a foreign accomplish it, you are not a bona fide revoked. To revoke your choice, you must country during the period for which you resident of the foreign country. If attach a statement to your return for the meet the tax home test and either the accomplishing the purpose requires an first year you do not wish to claim the bona fide residence test or the physical extended, indefinite stay, and you make exclusion(s). If you revoke your choice, presence test. It also includes noncash your home in the foreign country, you you cannot claim the exclusion(s) for your income (such as a home or car) and may be a bona fide resident. See Pub. 54 next 5 tax years without the approval of allowances or reimbursements. for more information and examples. the Internal Revenue Service. See Pub. Foreign earned income does not 54 for more information. Line 10. Enter the dates your bona fide include amounts that are actually a residence began and ended. If you are Figuring tax on income not excluded. distribution of corporate earnings or still a bona fide resident, enter If you claim either of the exclusions or the profits rather than a reasonable allowance Continues in the space for the date housing deduction, you must figure the as compensation for your personal your bona fide residence ended. tax on your nonexcluded income using services. It also does not include the the tax rates that would have applied had Lines 13a and 13b. If you submitted a following types of income. you not claimed the exclusions. See the statement of nonresidence to the Pension and annuity income (including Instructions for Form 1040 and complete authorities of a foreign country in which social security and railroad retirement the Foreign Earned Income Tax you earned income and the authorities benefits treated as social security). Worksheet to figure the amount of tax to hold that you are not subject to their Interest, ordinary dividends, capital enter on Form 1040, line 44. When income tax laws by reason of gains, alimony, etc. figuring your alternative minimum tax on nonresidency in the foreign country, you Portion of 2008 moving expense Form 6251, you must use the Foreign are not considered a bona fide resident of deduction allocable to 2009 that is Earned Income Tax Worksheet in the that country. included in your 2009 gross income. For instructions for Form details, see Moving Expense Attributable If you submitted such a statement and to Foreign Earnings in 2 Years under Earned income credit. You cannot take the authorities have not made an adverse Moving Expenses in Pub. 54. the earned income credit if you claim determination of your nonresident status, Amounts paid to you by the U.S. either of the exclusions or the housing you are not considered a bona fide Government or any of its agencies if you deduction. resident of that country. were an employee of the U.S. Foreign tax credit or deduction. You Government or any of its agencies. cannot take a credit or deduction for Part III Amounts received after the end of the foreign income taxes paid or accrued on tax year following the tax year in which income that is excluded under either of Physical Presence Test you performed the services. the exclusions. If all of your foreign To meet this test, you must be a U.S. Amounts you must include in gross earned income is excluded, you cannot citizen or resident alien who is physically income because of your employer s claim a credit or deduction for the foreign present in a foreign country, or countries, contributions to a nonexempt employees taxes paid or accrued on that income. If for at least 330 full days during any period trust or to a nonqualified annuity contract. -2- Instructions for Form 2555 (2009)

3 Income received in prior year. Foreign If capital is not an income-producing cooperative housing, the cost of buying or earned income received in 2008 for factor and personal services produced the improving a house, principal payments on services you performed in 2009 can be business income, the 30% rule does not a mortgage, or depreciation on the house. excluded from your 2008 gross income if, apply. Your entire gross income is earned Also, do not include the cost of domestic and to the extent, the income would have income. labor, pay television, or the cost of buying been excludable if you had received it in Line 25. Enter the value of meals and/or furniture or accessories To claim the additional exclusion, lodging provided by, or on behalf of, your Include expenses for housing only you must amend your 2008 tax return. To employer that is excludable from your during periods for which: do this, file Form 1040X. income under section 119. To be The value of your housing is not Income earned in prior year. Foreign excludable, the meals and lodging must excluded from gross income under earned income received in 2009 for have been provided for your employer s section 119 (unless you maintained a services you performed in 2008 can be convenience and on your employer s second foreign household as defined excluded from your 2009 gross income if, business premises. In addition, you must later), and and to the extent, the income would have have been required to accept the lodging You meet the tax home test and either been excludable if you had received it in as a condition of your employment. If you the bona fide residence or physical lived in a camp provided by, or on behalf presence test. of, your employer, the camp may be Second foreign household. If you If you are excluding income under this considered part of your employer s maintained a separate foreign household rule, do not include this income in Part IV. business premises. See Exclusion of for your spouse and dependents at a Instead, attach a statement to Form 2555 Meals and Lodging in Pub. 54 for details. place other than your tax home because showing how you figured the exclusion. the living conditions at your tax home Enter the amount that would have been Part VI were dangerous, unhealthful, or otherwise excludable in 2008 on Form 2555 to the Line 28. Enter the total reasonable adverse, you can include the expenses of left of line 45. Next to the amount enter expenses paid or incurred during the tax the second household on line 28. Exclusion of Income Earned in year by you, or on your behalf, for your Married couples. The following rules Include it in the total reported on line 45. foreign housing and the housing of your apply if both you and your spouse qualify Note. If you claimed any deduction, spouse and dependents if they lived with for the tax benefits of Form credit, or exclusion on your 2008 return you. You can also include the reasonable Same foreign household. If you and that is definitely related to the 2008 expenses of a second foreign household your spouse lived in the same foreign foreign earned income you are excluding (defined later). Housing expenses are household and file a joint return, you must under this rule, you may have to amend considered reasonable to the extent they figure your housing amounts (line 33) your 2008 income tax return to adjust the are not lavish or extravagant under the jointly. If you file separate returns, only amount you claimed. To do this, file Form circumstances. one spouse can claim the housing 1040X. Housing expenses include rent, utilities exclusion or deduction. Line 20. If you engaged in an (other than telephone charges), real and In figuring your housing amount unincorporated trade or business in which personal property insurance, jointly, either spouse (but not both) can both personal services and capital were nonrefundable fees paid to obtain a lease, claim the housing exclusion or housing material income-producing factors, a rental of furniture and accessories, deduction. However, if you and your reasonable amount of compensation for residential parking, and household spouse have different periods of your personal services will be considered repairs. You can also include the fair residence or presence, and the one with earned income. The amount treated as rental value of housing provided by, or on the shorter period of residence or earned income, however, cannot be more behalf of, your employer if you have not presence claims the exclusion or than 30% of your share of the net profits excluded it on line 25. deduction, you can claim as housing from the trade or business after Do not include deductible interest and expenses only the expenses for that subtracting the deduction for one-half of taxes, any amount deductible by a shorter period. The spouse claiming the self-employment tax. tenant-stockholder in connection with exclusion or deduction can aggregate the housing expenses of both spouses, subject to the limit on housing expenses (line 29b), and subtract his or her base Expenses housing amount. Worksheet Line 29b Keep for Your Records Separate foreign households. If you and your spouse lived in separate foreign households, you each can claim qualified expenses for your own household only if: Note. If the location in which you incurred housing expenses is not listed in the table Your tax homes were not within a beginning on page 5, and the number of days in your qualifying period that fall within the reasonable commuting distance of each 2009 tax year is 365, DO NOT complete this worksheet. Instead, enter $27,420 on line 29b. other, and Each spouse s household was not 1. Enter the number of days in your qualifying period that fall within the within a reasonable commuting distance of the other spouse s tax home tax year (see the instructions for line 31) Otherwise, only one spouse can claim 2. Did you enter 365 on line 1? his or her housing exclusion or deduction. This is true even if you and your spouse No. If the amount on line 1 is less than 365, skip line 2 and go to file separate returns. line 3. See Pub. 54 for additional information. Yes. Locate the amount under the column Line 29a. Enter the city or other location Expenses (full year) from the table beginning on page 5 for the (if applicable) and the country where you location in which you incurred housing expenses. This is your incurred foreign housing expenses during the tax year only if your location is listed limit on housing expenses. Enter the amount here and on in the table beginning on page 5; line 29b. otherwise, leave this line blank. STOP Line 29b. Your housing expenses may Do not complete the rest of this worksheet not exceed a certain limit. The limit on 3. Enter the amount under the column Expenses housing expenses varies depending upon the location in which you incur housing (daily) from the table beginning on page 5 for the location in which expenses. In 2009, for most locations, you incurred housing expenses. If the location is not listed in the this limit is $27,420 (30 percent of table, enter $ $91,400) if your qualifying period includes all of 2009 (or $75.12 per day if the 4. Multiply line 1 by line 3. This is your limit on housing expenses. number of days in your qualifying period Enter the result here and on line 29b that fall within your 2009 tax year is less than 365). Instructions for Form 2555 (2009) -3-

4 The table beginning on page 5 lists the qualifying period that fall within your 2009 moving expenses), credit, or exclusion housing expense limits based on tax year is 140 (August 14 through that is definitely related to the excluded geographic differences in foreign housing December 31, 2009). income. If only part of your foreign earned costs relative to housing costs in the Nontaxable U.S. Government income is excluded, you must prorate United States. If the location in which you allowances. If you or your spouse such items based on the ratio that your incurred housing expenses is listed in the received a nontaxable housing allowance excludable earned income bears to your table, or the number of days in your as a military or civilian employee of the total foreign earned income. See Pub. 54 qualifying period that fall within the 2009 U.S. Government, see Pub. 54 for for details on how to figure the amount tax year is less than 365, use the Limit on information on how that allowance may allocable to the excluded income. Housing Expenses Worksheet on page 3 affect your housing exclusion or to figure the amount to enter on line 29b. The exclusion under section 119 and deduction. If the location in which you incurred the housing deduction are not considered housing expenses is not listed in the Line 34. Enter any amount your definitely related to the excluded income. table, and the number of days in your employer paid or incurred on your behalf that is foreign earned income included in Line 44. Report in full on Form 1040 and qualifying period is 365, enter $27,420 on your gross income for the tax year related forms and schedules all line 29b. (without regard to section 911). deductions allowed in figuring your Example. For 2009, because your adjusted gross income (Form 1040, line location is not listed in the table beginning Examples of employer-provided 37). Enter on line 44 the total amount of on page 5, your limit on housing amounts are: those deductions (such as the deduction expenses is $75.12 per day ($27,420 Wages and salaries received from your for moving expenses, the deduction for divided by 365). If you file a calendar year employer. one-half of self-employment tax, and the return and your qualifying period is The fair market value of compensation expenses claimed on Schedule C or C-EZ January 1, 2009, to October 1, 2009 (274 provided in kind (such as the fair rental (Form 1040)) that are not allowed days), you would enter $20,583 on line value of lodging provided by your because they are allocable to the 29b ($75.12 multiplied by 274 days). employer as long as it is not excluded on excluded income. This applies only to More than one foreign location. If line 25). deductions definitely related to the you moved during the 2009 tax year and Rent paid by your employer directly to excluded earned income. See Pub. 54 for incurred housing expenses in more than your landlord. details on how to report your itemized one foreign location as a result, complete Amounts paid by your employer to deductions (such as unreimbursed the Expenses reimburse you for housing expenses, employee business expenses) that are Worksheet on page 3 for each location in educational expenses of your allocable to the excluded income. which you incurred housing expenses, dependents, or as part of a tax entering the number of qualifying days equalization plan. during which you lived in the applicable Self-employed individuals. If all of your Part IX location on line 1. Add the results shown foreign earned income (Part IV) is If line 33 is more than line 36 and line 27 on line 4 of each worksheet, and enter the self-employment income, skip lines 34 is more than line 43, complete this part to total on line 29b. and 35 and enter -0- on line 36. If you figure your housing deduction. qualify for the housing deduction, be sure If you moved during the 2009 tax to complete Part IX. Line 49. Use the housing deduction! year and are completing more carryover worksheet on this page to figure CAUTION than one Part VII your carryover from Expenses Worksheet, the total number of days entered on line 1 of your worksheets Married couples. If both you and your One-year carryover. If the amount on may not exceed the total number of days spouse qualify for, and choose to claim, line 46 is more than the amount on line in your qualifying period that fall within the the foreign earned income exclusion, 47, you can carry the difference over to 2009 tax year (that is, the number of days figure the amount of the exclusion your 2010 tax year. If you cannot deduct entered on Form 2555, line 31). separately for each of you. You each the excess in 2010 because of the 2010 must complete Part VII of your separate limit, you cannot carry it over to any future Line 31. Enter the number of days in Forms tax year. your qualifying period that fall within your 2009 tax year. Your qualifying period is Community income. The amount of the the period during which you meet the tax exclusion is not affected by the Paperwork Reduction Act Notice. We home test and either the bona fide income-splitting provisions of community ask for the information on this form to residence or the physical presence test. property laws. The sum of the amounts carry out the Internal Revenue laws of the figured separately for each of you is the United States. You are required to give us Example. You establish a tax home total amount excluded on a joint return. the information. We need it to ensure that and bona fide residence in a foreign you are complying with these laws and to country on August 14, You maintain Part VIII allow us to figure and collect the right the tax home and residence until January amount of tax. 31, You are a calendar year If you claim either of the exclusions, you taxpayer. The number of days in your cannot claim any deduction (including You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB Housing Deduction Carryover control number. Books or records relating Worksheet Line 49 Keep for Your Records to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax 1. Enter the amount from your 2008 Form 2555, line returns and return information are 2. Enter the amount from your 2008 Form 2555, line confidential, as required by Internal Revenue Code section Subtract line 2 from line 1. If the result is zero, stop; enter -0- on The average time and expenses line 49 of your 2009 Form You do not have any housing required to complete and file this form will deduction carryover from vary depending on individual 4. Enter the amount from your 2009 Form 2555, line circumstances. For the estimated averages, see the instructions for your 5. Enter the amount from your 2009 Form 2555, line income tax return. 6. Subtract line 5 from line If you have suggestions for making this form simpler, we would be happy to hear 7. Enter the smaller of line 3 or line 6 here and on line 49 of your 2009 from you. See the instructions for your Form If line 3 is more than line 6, you cannot carry the income tax return. difference over to any future tax year Instructions for Form 2555 (2009)

5 Argentina Buenos Aires ,100 Australia Brisbane ,800 Canberra ,000 Gold Coast ,800 Melbourne ,900 Oakey ,800 Perth ,500 Toowoomba ,800 Austria Vienna ,400 Bahamas, The Nassau ,700 Bahrain ,000 Barbados ,700 Belgium Antwerp ,700 Brussels ,700 Gosselies ,300 Hoogbuul ,700 Mons ,300 SHAPE/Chievres ,300 Bermuda ,000 Bosnia-Herzegovina Sarajevo ,900 Brazil Brasilia ,400 Rio de Janeiro ,100 Sao Paulo ,500 Canada Calgary ,600 Dartmouth ,000 Edmonton ,900 Halifax ,000 London, Ontario ,800 Montreal ,900 Ottawa ,900 Toronto ,500 Vancouver ,000 Victoria ,800 Winnipeg ,200 Cayman Islands Grand Cayman ,000 Chile Santiago ,500 China Beijing ,137 Hong Kong ,300 Shanghai ,001 Colombia Bogota ,100 All cities other than Bogota and Barranquilla ,900 Denmark Copenhagen ,704 Dominican Republic Santo Domingo ,500 Ecuador Guayaquil ,800 Quito ,500 Estonia Tallinn ,600 France Garches ,100 Le Havre ,000 Lyon ,900 Instructions for Form 2555 (2009) -5-

6 France (Continued) Marseille ,400 Montpellier ,400 Paris ,100 Sevres ,100 Suresnes ,100 Versailles ,100 Germany Babenhausen ,100 Bad Aibling ,900 Bad Nauheim ,200 Baumholder ,600 Berlin ,000 Birkenfeld ,600 Boeblingen ,400 Butzbach ,400 Darmstadt ,100 Erlangen ,100 Frankfurt am Main ,200 Friedberg ,200 Fuerth ,100 Garmisch-Partenkirchen ,400 Geilenkirchen ,800 Gelnhausen ,100 Germersheim ,300 Giebelstadt ,600 Giessen ,400 Grafenwoehr ,900 Hanau ,100 Hannover ,600 Heidelberg ,000 Idar-Oberstein ,600 Ingolstadt ,000 Kaiserslautern, Landkreis ,600 Kitzingen ,600 Leimen ,000 Ludwigsburg ,400 Mainz ,200 Mannheim ,000 Munich ,000 Nellingen ,400 Neubruecke ,600 Nuernberg ,100 Ober Ramstadt ,100 Oberammergau ,400 Pirmasens ,600 Rheinau ,000 Schwabach ,100 Schwetzingen ,000 Seckenheim ,000 Sembach ,600 Stuttgart , Instructions for Form 2555 (2009)

7 Germany (Continued) Wertheim ,600 Wiesbaden ,200 Wuerzburg ,600 Zirndorf ,100 Zweibrueken ,600 All cities other than Augsburg, Babenhausen, Bad Aibling, Bad Kreuznach, Bad Nauheim, Baumholder, Berchtesgaden, Berlin, Birkenfeld, Boeblingen, Bonn, Bremen, Bremerhaven, Butzbach, Cologne, Darmstadt, Delmenhorst, Duesseldorf, Erlangen, Flensburg, Frankfurt am Main, Friedberg, Fuerth, Garlstedt, Garmisch-Partenkirchen, Geilenkirchen, Gelnhausen, Germersheim, Giebelstadt, Giessen, Grafenwoehr, Grefrath, Greven, Gruenstadt, Hamburg, Hanau, Handorf, Hannover, Heidelberg, Heilbronn, Herongen, Idar-Oberstein, Ingolstadt, Kaiserslautern, Landkreis, Kalkar, Karlsruhe, Kerpen, Kitzingen, Koblenz, Leimen, Leipzig, Ludwigsburg, Mainz, Mannheim, Mayen, Moenchen-Gladbach, Muenster, Munich, Nellingen, Neubruecke, Noervenich, Nuernberg, Ober Ramstadt, Oberammergau, Osterholz-Scharmbeck, Pirmasens, Rheinau, Rheinberg, Schwabach, Schwetzingen, Seckenheim, Sembach, Stuttgart, Twisteden, Wahn, Wertheim, Wiesbaden, Worms, Wuerzburg, Zirndorf, and Zweibrueken ,900 Greece Argyroupolis ,300 Athens ,500 Elefsis ,500 Ellinikon ,500 Mt. Hortiatis ,300 Mt. Parnis ,500 Mt. Pateras ,500 Nea Makri ,500 Perivolaki ,300 Piraeus ,500 Souda Bay (Crete) ,600 Tanagra ,500 Thessaloniki ,300 Guatemala Guatemala City ,600 Holy See, The ,700 Hungary Budapest ,500 India Mumbai ,920 New Delhi ,252 Indonesia Jakarta ,776 Ireland Dublin ,900 Limerick ,700 Shannon Area ,700 Italy Catania ,000 Instructions for Form 2555 (2009) -7-

8 Italy (Continued) Gaeta ,200 Genoa ,400 Gioia Tauro ,200 La Spezia ,400 Leghorn ,800 Milan ,600 Naples ,000 Pisa ,800 Pordenone-Aviano ,000 Rome ,700 Sardinia ,200 Sigonella ,000 Turin ,800 Verona ,800 Vicenza ,400 All cities other than Avellino, Brindisi, Catania, Florence, Gaeta, Genoa, Gioia Tauro, La Spezia, Leghorn, Milan, Mount Vergine, Naples, Nettuno, Pisa, Pordenone-Aviano, Rome, Sardinia, Sigonella, Turin, Verona, and Vicenza ,300 Jamaica Kingston ,200 Japan Akashi ,500 Akizuki ,700 Atsugi ,700 Camp Zama ,700 Chiba-Ken ,700 Fussa ,700 Gifu ,200 Gotemba ,000 Haneda ,700 Kanagawa-Ken ,700 Komaki ,200 Machida-Shi ,700 Misawa ,900 Nagoya ,786 Okinawa Prefecture ,700 Osaka-Kobe ,036 Sagamihara ,700 Saitama-Ken ,700 Sasebo ,800 Tachikawa ,700 Tokyo ,200 Tokyo-to ,700 Yokohama ,600 Yokosuka ,400 Yokota ,700 Kazakhstan Almaty ,000 Korea Camp Carroll ,300 Camp Colbern ,400 Camp Market , Instructions for Form 2555 (2009)

9 Korea (Continued) Camp Mercer ,400 Chinhae ,300 Chunchon ,100 K ,400 Kimhae ,400 Kimpo Airfield ,400 Kwangju ,000 Munsan ,600 Osan AB ,100 Pusan ,400 Pyongtaek ,100 Seoul ,400 Suwon ,400 Taegu ,600 Tongduchon ,600 Uijongbu ,000 Waegwan ,300 All cities other than Ammo Depot #9, Camp Carroll, Camp Colbern, Camp Market, Camp Mercer, Changwon, Chinhae, Chunchon, K-16, Kimhae, Kimpo Airfield, Kunsan, Kwangju, Munsan, Osan AB, Pusan, Pyongtaek, Seoul, Suwon, Taegu, Tongduchon, Uijongbu, and Waegwan ,900 Kuwait Kuwait City ,100 All cities other than Kuwait City ,300 Luxembourg ,700 Macedonia Skopje ,400 Malaysia Kuala Lumpur ,800 All cities other than Kuala Lumpur ,700 Malta ,000 Mexico Hermosillo ,000 Mazatlan ,400 Merida ,900 Mexico City ,900 Monterrey ,900 All cities other than Ciudad Juarez, Cuernavaca, Guadalajara, Hermosillo, Matamoros, Mazatlan, Merida, Metapa, Mexico City, Monterrey, Nogales, Nuevo Laredo, Tapachula, Tijuana, Tuxtla Gutierrez, and Veracruz ,400 Micronesia Pohnpei ,500 Netherlands Amsterdam ,900 Aruba ,000 Brunssum ,800 Eygelshoven ,800 Hague, The ,500 Heerlen ,800 Hoensbroek ,800 Hulsberg ,800 Instructions for Form 2555 (2009) -9-

10 Netherlands (Continued) Kerkrade ,800 Landgraaf ,800 Maastricht ,800 Papendrecht ,900 Rotterdam ,900 Schaesburg ,800 Schinnen ,800 Schiphol ,900 Ypenburg ,500 All cities other than Amsterdam, Aruba, Brunssum, Coevorden, Eygelshoven, The Hague, Heerlen, Hoensbroek, Hulsberg, Kerkrade, Landgraaf, Maastricht, Margraten, Papendrecht, Rotterdam, Schaesburg, Schinnen, Schiphol, and Ypenburg ,000 Netherlands Antilles Curacao ,300 New Zealand Auckland ,700 Wellington ,800 Nicaragua Managua ,800 Norway Oslo ,300 Stavanger ,600 All cities other than Oslo and Stavanger ,700 Panama Panama City ,500 Philippines Cavite ,000 Manila ,000 All cities other than Cavite and Manila ,900 Poland ,400 Portugal Alverca ,000 Lajes Field ,100 Lisbon ,000 Qatar Doha ,264 All cities other than Doha ,400 Russia Moscow ,900 Saint Petersburg ,800 Sakhalin Island ,500 Vladivostok ,500 Yekaterinburg ,400 Rwanda Kigali ,500 Saudi Arabia Jeddah ,667 Riyadh ,000 Singapore ,500 South Africa Pretoria ,200 Spain Barcelona ,600 Madrid ,200 Rota ,800 Valencia ,700 All cities other than Barcelona, Madrid, Rota, and Valencia ,900 Switzerland Bern , Instructions for Form 2555 (2009)

11 Switzerland (Continued) Geneva ,100 Zurich ,219 All cities other than Bern, Geneva, and Zurich ,900 Taiwan Taipei ,188 Thailand Bangkok ,100 Turkey Ankara ,500 Elmadag ,500 Izmir-Cigli ,600 Manzarali ,500 Yamanlar ,600 Ukraine Kiev ,000 United Arab Emirates Abu Dhabi ,687 Dubai ,174 United Kingdom Basingstoke ,099 Bath ,000 Bracknell ,100 Bristol ,700 Cambridge ,000 Caversham ,800 Cheltenham ,800 Croughton ,100 Fairford ,000 Farnborough ,700 Felixstowe ,000 Gibraltar ,616 Harrogate ,400 High Wycombe ,100 Kemble ,000 Lakenheath ,100 Liverpool ,800 London ,900 Loudwater ,500 Menwith Hill ,400 Mildenhall ,100 Oxfordshire ,100 Plymouth ,100 Portsmouth ,100 Reading ,100 Rochester ,900 Southampton ,200 Surrey ,402 Waterbeach ,900 Wiltshire ,600 Instructions for Form 2555 (2009) -11-

12 United Kingdom (Continued) All cities other than Basingstoke, Bath, Belfast, Birmingham, Bracknell, Bristol, Brough, Bude, Cambridge, Caversham, Chelmsford, Cheltenham, Chicksands, Croughton, Dunstable, Edinburgh, Edzell, Fairford, Farnborough, Felixstowe, Ft. Halstead, Gibraltar, Glenrothes, Greenham Common, Harrogate, High Wycombe, Hythe, Kemble, Lakenheath, Liverpool, London, Loudwater, Menwith Hill, Mildenhall, Nottingham, Oxfordshire, Plymouth, Portsmouth, Reading, Rochester, Southampton, Surrey, Waterbeach, Welford, West Byfleet, and Wiltshire ,700 Venezuela Caracas ,000 Vietnam Hanoi ,800 Ho Chi Minh City , Instructions for Form 2555 (2009)