Physical Presence Test

[blh1218]

A person starts work in a foreign country 06/2021 but will not meet the physical presence test until 06/2022 does she have to file Form 2555?

[jeffmcpa2010]

No one ever HAS to file form 2555. You CHOOSE to file form 2555 in order to take advantage of the tax benefit provided by being able to exclude the income earned from US tax.

What I have done in this situation, (where a taxpayers will meet the physical presence test, but has not yet by the filing due date) is to extend the return, until after they have actually met the test, so that I can properly complete the necessary travel date information on the 2555.

[blh1218]

Should I use form 4868 to extend the return or is there a special form for the 2555?

[TaxGuyBill · Accepted solution]

You can use the 4868. 

If they would not have met the time by October 15th, then there would be a special extension form for that, but that does not apply in your case.