I have a student who has a home address here in the US, but has spent the last year in Ireland at technology schooling,  She worked and earned a income. She has received a Paye/USC end of year statement for income earned. Do I file form 2555 for Foreign earned income since she was a student? And do I file here as a non resident? She did not earn any income here in the US for last year lived in Ireland all last year.