Specific Instructions

Part I

Line 1.   Enter entire address including city or town, state or province, country, and ZIP or foreign postal code. If using a military or diplomatic address, include the country in which you are living or stationed.

Part II

Bona Fide Residence Test

To meet this test, you must be one of the following:

  • A U.S. citizen who is a bona fide resident of a foreign country, or countries, for an uninterrupted period that includes an entire tax year (January 1–December 31, if you file a calendar year return), or

  • A U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country, or countries, for an uninterrupted period that includes an entire tax year (January 1–December 31, if you file a calendar year return). See Pub. 901, U.S. Tax Treaties, for a list of countries with which the United States has an income tax treaty in effect.

Whether you are a bona fide resident of a foreign country depends on your intention about the length and nature of your stay. Evidence of your intention may be your words and acts. If these conflict, your acts carry more weight than your words. Generally, if you go to a foreign country for a definite, temporary purpose and return to the United States after you accomplish it, you are not a bona fide resident of the foreign country. If accomplishing the purpose requires an extended, indefinite stay, and you make your home in the foreign country, you may be a bona fide resident. See Pub. 54 for more information and examples.

Line 10.   Enter the dates your bona fide residence began and ended. If you are still a bona fide resident, enter “Continues” in the space for the date your bona fide residence ended.

Lines 13a and 13b.   If you submitted a statement of nonresidence to the authorities of a foreign country in which you earned income and the authorities hold that you are not subject to their income tax laws by reason of nonresidency in the foreign country, you are not considered a bona fide resident of that country.

  If you submitted such a statement and the authorities have not made an adverse determination of your nonresident status, you are not considered a bona fide resident of that country.

Part III

Physical Presence Test

To meet this test, you must be a U.S. citizen or resident alien who is physically present in a foreign country, or countries, for at least 330 full days during any period of 12 months in a row. A full day means the 24-hour period that starts at midnight.

To figure 330 full days, add all separate periods you were present in a foreign country during the 12-month period shown on line 16. The 330 full days can be interrupted by periods when you are traveling over international waters or are otherwise not in a foreign country. See Pub. 54 for more information and examples.

Note.   A nonresident alien who, with a U.S. citizen or U.S. resident alien spouse, chooses to be taxed as a resident of the United States can qualify under this test if the time requirements are met. See Pub. 54 for details on how to make this choice.

Line 16.   The 12-month period on which the physical presence test is based must include 365 days, part of which must be in 2014. The dates may begin or end in a calendar year other than 2014.

  
You must enter dates in both spaces provided on line 16. Do not enter “Continues” in the space for the ending date.

Part IV

Foreign Earned Income

Enter in this part the total foreign earned income you earned and received (including income constructively received) during the tax year. If you are a cash basis taxpayer, include in income on Form 1040, the foreign earned income you received during the tax year regardless of when you earned it. (For example, include wages on Form 1040, line 7.)

Income is earned in the tax year you perform the services for which you receive the pay. But if you are a cash basis taxpayer and, because of your employer's payroll periods, you received your last salary payment for 2013 in 2014, that income may be treated as earned in 2014. If you cannot treat that salary payment as income earned in 2014, the rules explained under Income earned in prior year, discussed later, apply. See Pub. 54 for more details.

Foreign earned income for this purpose means wages, salaries, professional fees, and other compensation received for personal services you performed in a foreign country during the period for which you meet the tax home test and either the bona fide residence test or the physical presence test. It also includes noncash income (such as a home or car) and allowances or reimbursements.

Foreign earned income does not include amounts that are actually a distribution of corporate earnings or profits rather than a reasonable allowance as compensation for your personal services. It also does not include the following types of income.

  • Pension and annuity income (including social security benefits and railroad retirement benefits treated as social security).

  • Interest, ordinary dividends, capital gains, alimony, etc.

  • Portion of 2013 moving expense deduction allocable to 2014 that is included in your 2014 gross income. For details, see Moving Expense Attributable to Foreign Earnings in 2 Years under Moving Expenses in Pub. 54.

  • Amounts paid to you by the U.S. Government or any of its agencies if you were an employee of the U.S. Government or any of its agencies.

  • Amounts received after the end of the tax year following the tax year in which you performed the services.

  • Amounts you must include in gross income because of your employer's contributions to a nonexempt employees' trust or to a nonqualified annuity contract.

Income received in prior year.   Foreign earned income received in 2013 for services you performed in 2014 can be excluded from your 2013 gross income if, and to the extent, the income would have been excludable if you had received it in 2014. To claim the additional exclusion, you must amend your 2013 tax return. To do this, file Form 1040X.

Income earned in prior year.   Foreign earned income received in 2014 for services you performed in 2013 can be excluded from your 2014 gross income if, and to the extent, the income would have been excludable if you had received it in 2013.

  If you are excluding income under this rule, do not include this income in Part IV. Instead, attach a statement to Form 2555 showing how you figured the exclusion. Enter the amount that would have been excludable in 2013 on Form 2555 to the left of line 45. Next to the amount enter “Exclusion of Income Earned in 2013.” Include it in the total reported on line 45.

Note.   If you claimed any deduction, credit, or exclusion on your 2013 return that is definitely related to the 2013 foreign earned income you are excluding under this rule, you may have to amend your 2013 income tax return to adjust the amount you claimed. To do this, file Form 1040X.

Line 20.   If you engaged in an unincorporated trade or business in which both personal services and capital were material income-producing factors, a reasonable amount of compensation for your personal services will be considered earned income. The amount treated as earned income, however, cannot be more than 30% of your share of the net profits from the trade or business after subtracting the deduction for the employer-equivalent portion of self-employment tax.

  If capital is not an income-producing factor and personal services produced the business income, the 30% rule does not apply. Your entire gross income is earned income.

Line 23.   List other foreign earned income not included on lines 19-22. You can write “Various” on the dotted lines to the left of the entry space if you have other foreign earned income from multiple sources.

Line 25.   Enter the value of meals and/or lodging provided by, or on behalf of, your employer that is excludable from your income under section 119. To be excludable, the meals and lodging must have been provided for your employer's convenience and on your employer's business premises. In addition, you must have been required to accept the lodging as a condition of your employment. If you lived in a camp provided by, or on behalf of, your employer, the camp may be considered part of your employer's business premises. See Exclusion of Meals and Lodging in Pub. 54 for details.

Part VI

Line 28.   Enter the total reasonable expenses paid or incurred during the tax year by you, or on your behalf, for your foreign housing and the housing of your spouse and dependents if they lived with you. You can also include the reasonable expenses of a second foreign household (defined later). Housing expenses are considered reasonable to the extent they are not lavish or extravagant under the circumstances.

  Housing expenses include rent, utilities (other than telephone charges), real and personal property insurance, nonrefundable fees paid to obtain a lease, rental of furniture and accessories, residential parking, and household repairs. You can also include the fair rental value of housing provided by, or on behalf of, your employer if you have not excluded it on line 25.

  Do not include deductible interest and taxes, any amount deductible by a tenant-stockholder in connection with cooperative housing, the cost of buying or improving a house, principal payments on a mortgage, or depreciation on the house. Also, do not include the cost of domestic labor, pay television, or the cost of buying furniture or accessories.

  Include expenses for housing only during periods for which:
  • The value of your housing is not excluded from gross income under section 119 (unless you maintained a second foreign household as defined later), and

  • You meet the tax home test and either the bona fide residence or physical presence test.

Second foreign household.   If you maintained a separate foreign household for your spouse and dependents at a place other than your tax home because the living conditions at your tax home were dangerous, unhealthful, or otherwise adverse, you can include the expenses of the second household on line 28.

Married couples.   The following rules apply if both you and your spouse qualify for the tax benefits of Form 2555.

Same foreign household.

If you and your spouse lived in the same foreign household and file a joint return, you must figure your housing amounts (line 33) jointly. If you file separate returns, only one spouse can claim the housing exclusion or deduction.

In figuring your housing amount jointly, either spouse (but not both) can claim the housing exclusion or housing deduction. However, if you and your spouse have different periods of residence or presence, and the one with the shorter period of residence or presence claims the exclusion or deduction, you can claim as housing expenses only the expenses for that shorter period. The spouse claiming the 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 housing amount.

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:

  • Your tax homes were not within a reasonable commuting distance of each other, and

  • Each spouse's household was not within a reasonable commuting distance of the other spouse's tax home.

Otherwise, only one spouse can claim his or her housing exclusion or deduction. This is true even if you and your spouse file separate returns.

See Pub. 54 for additional information.

Line 29a.   Enter the city or other location (if applicable) and the country where you incurred foreign housing expenses during the tax year only if your location is listed in the table at the end of the instructions; otherwise, leave this line blank.

Line 29b.   Your housing expenses may not exceed a certain limit. The limit on housing expenses varies depending upon the location in which you incur housing expenses. In 2014, for most locations, this limit is $29,760 (30 percent of $99,200) if your qualifying period includes all of 2014 (or $81.53 per day if the number of days in your qualifying period that fall within your 2014 tax year is less than 365).

  The table at the end of the instructions lists the housing expense limits based on geographic differences in foreign housing costs relative to housing costs in the United States. If the location in which you incurred housing expenses is listed in the table, or the number of days in your qualifying period that fall within the 2014 tax year is less than 365, use the Limit on Housing Expenses Worksheet to figure the amount to enter on line 29b. If the location in which you incurred housing expenses is not listed in the table, and the number of days in your qualifying period is 365, enter $29,760 on line 29b.

Limit on Housing Expenses Worksheet—Line 29b

Note. If the location in which you incurred housing expenses is not listed in the table at the end of the instructions, and the number of days in your qualifying period that fall within the 2014 tax year is 365, DO NOT complete this worksheet. Instead, enter $29,760 on line 29b.
1. Enter the number of days in your qualifying period that fall within the 2014 tax year (see the instructions for line 31)   1.  
2. Did you enter 365 on line 1?      
 
No. If the amount on line 1 is less than 365, skip line 2 and go to line 3.
     
 
Yes. Locate the amount under the column Limit on Housing Expenses (full year) from the table at the end of the instructions for the location in which you incurred housing expenses. This is your limit on housing expenses. Enter the amount here and on line 29b. Also, see Election to apply higher limit on housing expenses, later. 
Do not complete the rest of this worksheet
  2.  
3. Enter the amount under the column Limit on Housing Expenses (daily) from the table at the end of the instructions for the location in which you incurred housing expenses. If the location is not listed in the table, enter $81.53. Also, see Election to apply higher limit on housing expenses, later.   3.  
4. Multiply line 1 by line 3. This is your limit on housing expenses. Enter the result here and on line 29b   4.  

Example.

For 2014, because your location is not listed in the table at the end of the instructions, your limit on housing expenses is $81.53 per day ($29,760 divided by 365). If you file a calendar year return and your qualifying period is January 1, 2014, to October 2, 2014 (275 days), you would enter $22,421 on line 29b ($81.53 multiplied by 275 days).

Election to apply higher limit on housing expenses.

For 2013 you could elect to apply the 2014 limits on housing expenses as discussed in section 4 of Notice 2014-29 available at www.irs.gov/irb/2014-18_IRB/ar07.html.

The IRS and Treasury Department anticipate that you will also be allowed to make an election to apply the 2015 limits to figure your 2014 limit on housing expenses. The authorization to make the election will be provided in a future annual notice published in the Internal Revenue Bulletin.

More than one foreign location.

If you moved during the 2014 tax year and incurred housing expenses in more than one foreign location as a result, complete the Limit on Housing Expenses Worksheet for each location in which you incurred housing expenses, entering the number of qualifying days during which you lived in the applicable location on line 1. Add the results shown on line 4 of each worksheet, and enter the total on line 29b.

If you moved during the 2014 tax year and are completing more than one Limit on Housing Expenses Worksheet, the total number of days entered on line 1 of your worksheets may not exceed the total number of days in your qualifying period that fall within the 2014 tax year (that is, the number of days entered on Form 2555, line 31).

Line 31.   Enter the number of days in your qualifying period that fall within your 2014 tax year. Your qualifying period is the period during which you meet the tax home test and either the bona fide residence or the physical presence test.

Example.

You establish a tax home and bona fide residence in a foreign country on August 14, 2014. You maintain the tax home and residence until January 31, 2016. You are a calendar year taxpayer. The number of days in your qualifying period that fall within your 2014 tax year is 140 (August 14 through December 31, 2014).

Nontaxable U.S. Government allowances.   If you or your spouse received a nontaxable housing allowance as a military or civilian employee of the U.S. Government, see Pub. 54 for information on how that allowance may affect your housing exclusion or deduction.

Line 34.   Enter any amount your employer paid or incurred on your behalf that is foreign earned income included in your gross income for the tax year (without regard to section 911).

  Examples of employer-provided amounts are:
  • Wages and salaries received from your employer.

  • The fair market value of compensation provided in kind (such as the fair rental value of lodging provided by your employer as long as it is not excluded on line 25).

  • Rent paid by your employer directly to your landlord.

  • Amounts paid by your employer to reimburse you for housing expenses, educational expenses of your dependents, or as part of a tax equalization plan.

Self-employed individuals.   If all of your foreign earned income (Part IV) is self-employment income, skip lines 34 and 35 and enter -0- on line 36. If you qualify for the housing deduction, be sure to complete Part IX.

Part VII

Married couples.   If both you and your spouse qualify for, and choose to claim, the foreign earned income exclusion, figure the amount of the exclusion separately for each of you. You each must complete Part VII of your separate Forms 2555.

Community income.   The amount of the exclusion is not affected by the income-splitting provisions of community property laws. The sum of the amounts figured separately for each of you is the total amount excluded on a joint return.

Part VIII

If you claim either of the exclusions, you cannot claim any deduction (including moving expenses), credit, or exclusion that is definitely related to the excluded income. If only part of your foreign earned income is excluded, you must prorate such items based on the ratio that your excludable earned income bears to your total foreign earned income. See Pub. 54 for details on how to figure the amount allocable to the excluded income.

The exclusion under section 119 and the housing deduction are not considered definitely related to the excluded income.

Line 44.   Report in full on Form 1040 and related forms and schedules all deductions allowed in figuring your adjusted gross income (Form 1040, line 37). Enter on line 44 the total amount of those deductions (such as the deduction for moving expenses, the deductible part of self-employment tax, and the expenses claimed on Schedule C or C-EZ (Form 1040)) that are not allowed because they are allocable to the excluded income. This applies only to deductions definitely related to the excluded earned income. See Pub. 54 for details on how to report your itemized deductions (such as unreimbursed employee business expenses) that are allocable to the excluded income.

Housing Deduction Carryover Worksheet—Line 49

1. Enter the amount from your 2013 Form 2555, line 46   1.  
2. Enter the amount from your 2013 Form 2555, line 48   2.  
3. Subtract line 2 from line 1. If the result is zero, stop; enter -0- on line 49 of your 2014 Form 2555. You do not have any housing deduction carryover from 2013   3.  
4. Enter the amount from your 2014 Form 2555, line 47   4.  
5. Enter the amount from your 2014 Form 2555, line 48   5.  
6. Subtract line 5 from line 4   6.  
7. Enter the smaller of line 3 or line 6 here and on line 49 of your 2014 Form 2555. If line 3 is more than line 6, you cannot carry the difference over to any future tax year   7.  

Part IX

If line 33 is more than line 36 and line 27 is more than line 43, complete this part to figure your housing deduction.

Line 49.   Use the housing deduction carryover worksheet on this page to figure your carryover from 2013.

One-year carryover.   If the amount on line 46 is more than the amount on line 47, you can carry the difference over to your 2015 tax year. If you cannot deduct the excess in 2015 because of the 2015 limit, you cannot carry it over to any future tax year.
       
2014 LIMITS ON HOUSING EXPENSES
       
Country City or Other Location Limit on Housing 
Expenses (daily)
Limit on Housing 
Expenses (full year)
Angola Luanda 230.14 84,000
Argentina Buenos Aires 154.79 56,500
Australia Adelaide 81.92 29,900
  Darwin, Northern Country 83.84 30,600
  Melbourne 103.56 37,800
  Perth 110.68 40,400
  Sydney 89.81 32,782
Austria Vienna 96.99 35,400
Bahamas, The Grand Bahama Island 84.66 30,900
  Nassau 136.16 49,700
Bahrain   120.55 44,000
Barbados   103.29 37,700
Belgium Antwerp 100.27 36,600
  Brussels 134.25 49,000
  Gosselies 120.00 43,800
  Hoogbuul 100.27 36,600
  Mons 120.00 43,800
  SHAPE/Chievres 120.00 43,800
Bermuda   246.58 90,000
Bosnia-Herzegovina Sarajevo 85.75 31,300
Brazil Brasilia 112.60 41,100
  Rio de Janeiro 96.16 35,100
  Sao Paulo 155.07 56,600
Canada Calgary 121.10 44,200
  Dartmouth 100.55 36,700
  Edmonton 96.16 35,100
  Halifax 100.55 36,700
  London, Ontario 82.19 30,000
  Montreal 154.79 56,500
  Ottawa 138.63 50,600
  Quebec 117.53 42,900
  Toronto 143.56 52,400
  Vancouver 127.40 46,500
  Victoria 90.96 33,200
  Winnipeg 86.85 31,700
Cayman Islands Grand Cayman 131.51 48,000
Chile Santiago 138.08 50,400
China Beijing 195.07 71,200
  Hong Kong 313.15 114,300
  Shanghai 156.17 57,001
Colombia Bogota 160.82 58,700
  All cities other than Bogota 135.34 49,400
Costa Rica San Jose 87.67 32,000
Denmark Copenhagen 119.74 43,704
Dominican Republic Santo Domingo 124.66 45,500
Ecuador Guayaquil 84.38 30,800
  Quito 102.74 37,500
Estonia Tallinn 127.67 46,600
France Garches 235.62 86,000
  Le Havre 95.07 34,700
  Lyon 130.68 47,700
  Marseille 127.12 46,400
  Montpellier 105.21 38,400
  Paris 235.62 86,000
France (continued) Sevres 235.62 86,000
  Suresnes 235.62 86,000
  Versailles 235.62 86,000
Germany Babenhausen 115.62 42,200
  Bad Aibling 98.63 36,000
  Bad Nauheim 92.33 33,700
  Baumholder 111.78 40,800
  Berlin 141.10 51,500
  Birkenfeld 111.78 40,800
  Boeblingen 140.27 51,200
  Bonn 115.07 42,000
  Butzbach 90.41 33,000
  Cologne 153.97 56,200
  Darmstadt 115.62 42,200
  Frankfurt am Main 120.55 44,000
  Friedberg 92.33 33,700
  Garmisch-Partenkirchen 106.85 39,000
  Gelnhausen 145.48 53,100
  Germersheim 87.40 31,900
  Giebelstadt 99.73 36,400
  Giessen 98.63 36,000
  Grafenwoehr 115.07 42,000
  Hanau 145.48 53,100
  Hannover 86.30 31,500
  Heidelberg 107.95 39,400
  Idar-Oberstein 111.78 40,800
  Ingolstadt 162.74 59,400
  Kaiserslautern, Landkreis 139.45 50,900
  Kitzingen 99.73 36,400
  Leimen 107.95 39,400
  Ludwigsburg 140.27 51,200
  Mainz 156.16 57,000
  Mannheim 107.95 39,400
  Munich 162.74 59,400
  Nellingen 140.27 51,200
  Neubruecke 111.78 40,800
  Ober Ramstadt 115.62 42,200
  Oberammergau 106.85 39,000
  Pfullendorf 113.42 41,400
  Pirmasens 139.45 50,900
  Rheinau 107.95 39,400
  Schwetzingen 107.95 39,400
  Seckenheim 107.95 39,400
  Sembach 139.45 50,900
  Stuttgart 140.27 51,200
  Vilseck 115.07 42,000
  Wahn 115.07 42,000
  Wertheim 99.73 36,400
  Wiesbaden 156.16 57,000
  Wuerzburg 99.73 36,400
  Zweibruecken 139.45 50,900
Germany (continued) 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, Vilseck, Wahn, Wertheim, Wiesbaden, Worms, Wuerzburg, Zirndorf, and Zweibruecken 113.42 41,400
Ghana Accra 98.63 36,000
Greece Argyroupolis 90.14 32,900
  Athens 115.62 42,200
  Elefsis 115.62 42,200
  Ellinikon 115.62 42,200
  Mt. Hortiatis 90.14 32,900
  Mt. Parnis 115.62 42,200
  Mt. Pateras 115.62 42,200
  Nea Makri 115.62 42,200
  Perivolaki 90.14 32,900
  Piraeus 115.62 42,200
  Tanagra 115.62 42,200
  Thessaloniki 90.14 32,900
Guatemala Guatemala City 114.52 41,800
Guyana Georgetown 95.89 35,000
Holy See, The   156.99 57,300
Hungary Budapest 89.04 32,500
  Papa 121.92 44,500
India Mumbai 186.08 67,920
  New Delhi 153.76 56,124
Indonesia Jakarta 103.50 37,776
Ireland Dublin 136.44 49,800
  Shannon Area 107.67 39,300
Israel Tel Aviv 139.18 50,800
Italy Catania 91.78 33,500
  Genoa 114.52 41,800
  Gioia Tauro 85.48 31,200
  La Spezia 110.68 40,400
  Leghorn 98.36 35,900
  Milan 234.52 85,600
  Naples 149.04 54,400
  Parma 119.18 43,500
  Pisa 98.36 35,900
  Pordenone-Aviano 119.18 43,500
  Rome 156.99 57,300
  Sigonella 91.78 33,500
  Turin 117.26 42,800
Italy (continued) Vicenza 123.56 45,100
  All cities other than Avellino, Brindisi, Catania, Florence, Gaeta, Genoa, Gioia Tauro, La Spezia, Leghorn, Milan, Mount Vergine, Naples, Nettuno, Parma, Pisa, Pordenone-Aviano, Rome, Sardinia, Sigonella, Turin, Verona, and Vicenza 95.89 35,000
Jamaica Kingston 112.88 41,200
Japan Akashi 87.67 32,000
  Atsugi 112.05 40,900
  Camp Zama 112.05 40,900
  Chiba-Ken 112.05 40,900
  Fussa 112.05 40,900
  Gifu 203.56 74,300
  Gotemba 83.84 30,600
  Haneda 112.05 40,900
  Iwakuni 90.41 33,000
  Kanagawa-Ken 112.05 40,900
  Komaki 203.56 74,300
  Machida-Shi 112.05 40,900
  Misawa 95.34 34,800
  Nagoya 203.56 74,300
  Okinawa Prefecture 162.74 59,400
  Osaka-Kobe 248.39 90,664
  Sagamihara 112.05 40,900
  Saitama-Ken 112.05 40,900
  Sasebo 96.99 35,400
  Tachikawa 112.05 40,900
  Tokyo 263.01 96,000
  Tokyo-to 112.05 40,900
  Yokohama 144.11 52,600
  Yokosuka 130.68 47,700
  Yokota 112.05 40,900
Kazakhstan Almaty 131.51 48,000
Korea Ammo Depot #9 82.47 30,100
  Camp Carroll 89.32 32,600
  Camp Colbern 156.44 57,100
  Camp Market 156.44 57,100
  Camp Mercer 156.44 57,100
  Chinhae 84.66 30,900
  K-16 156.44 57,100
  Kimhae 85.21 31,100
  Kimpo Airfield 156.44 57,100
  Munsan 95.89 35,000
  Osan AB 98.63 36,000
  Pusan 85.21 31,100
  Pyongtaek 97.81 35,700
  Seoul 156.44 57,100
  Suwon 156.44 57,100
  Taegu 93.97 34,300
  Tongduchon 87.40 31,900
  Uijongbu 92.60 33,800
  Waegwan 89.32 32,600
Korea (continued) All cities other than Ammo Depot #9, Camp Carroll, Camp Colbern, Camp Market, Camp Mercer, Changwon, Chinhae, Chunchon, K-16, Kimhae, Kimpo Airfield, Kunsun, Kwangju, Munsan, Osan AB, Pusan, Pyongtaek, Seoul, Suwon, Taegu, Tongduchon, Uijongbu, and Waegwan 90.41 33,000
Kuwait Kuwait City 176.44 64,400
  All cities other than Kuwait City 158.08 57,700
Luxembourg Luxembourg 128.77 47,000
Macedonia Skopje 96.99 35,400
Malaysia Kuala Lumpur 126.58 46,200
  All cities other than Kuala Lumpur 92.33 33,700
Malta   150.96 55,100
Mexico Mazatlan 84.93 31,000
  Merida 103.84 37,900
  Mexico City 131.23 47,900
  Monterrey 90.96 33,200
  All cities other than Ciudad Juarez, Cuernavaca, Guadalajara, Hermosillo, Matamoros, Mazatlan, Merida, Metapa, Mexico City, Monterrey, Nogales, Nuevo Laredo, Reynosa, Tapachula, Tijuana, Tuxtla Gutierrez, and Veracruz 107.95 39,400
Mozambique Maputo 108.22 39,500
Namibia Windhoek 87.95 32,100
Netherlands Amsterdam 144.93 52,900
  Aruba 98.63 36,000
  Brunssum 112.33 41,000
  Eygelshoven 112.33 41,000
  Hague, The 187.12 68,300
  Heerlen 112.33 41,000
  Hoensbroek 112.33 41,000
  Hulsberg 112.33 41,000
  Kerkrade 112.33 41,000
  Landgraaf 112.33 41,000
  Maastricht 112.33 41,000
  Papendrecht 112.60 41,100
  Rotterdam 112.60 41,100
  Schaesburg 112.33 41,000
  Schinnen 112.33 41,000
  Schiphol 144.93 52,900
  Ypenburg 187.12 68,300
  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 111.23 40,600
Netherlands Antilles Curacao 125.48 45,800
New Zealand Auckland 97.81 35,700
  Christchurch 87.95 32,100
  Wellington 92.60 33,800
Nicaragua Managua 87.12 31,800
Nigeria Abuja 98.63 36,000
Norway Oslo 134.25 49,000
  Stavanger 113.97 41,600
  All cities other than Oslo and Stavanger 103.29 37,700
Panama Panama City 97.26 35,500
Paraguay Asuncion 85.21 31,100
Peru Lima 107.12 39,100
Philippines Cavite 106.85 39,000
  Manila 106.85 39,000
Poland   80.55 29,400
Portugal Alverca 143.56 52,400
  Lisbon 143.56 52,400
Qatar Doha 99.35 36,264
  All cities other than Doha 88.77 32,400
Russia Moscow 295.89 108,000
  Saint Petersburg 164.38 60,000
  Sakhalin Island 212.33 77,500
  Vladivostok 212.33 77,500
  Yekaterinburg 129.86 47,400
Rwanda Kigali 86.30 31,500
Saudi Arabia Jeddah 84.02 30,667
  Riyadh 109.59 40,000
Singapore   236.44 86,300
South Africa Pretoria 107.67 39,300
Spain Barcelona 111.23 40,600
  Madrid 191.23 69,800
  Rota 116.71 42,600
  Valencia 109.86 40,100
  All cities other than Barcelona, Madrid, Rota, Seville, Seville Province, and Valencia 83.01 30,300
Suriname Paramaribo 90.41 33,000
Switzerland Bern 197.81 72,200
  Geneva 275.34 100,500
  Zurich 107.45 39,219
  All cities other than Bern, Geneva, and Zurich 90.14 32,900
Taiwan Taipei 126.54 46,188
Tanzania Dar Es Salaam 120.55 44,000
Thailand Bangkok 161.64 59,000
Trinidad and Tobago Port of Spain 149.32 54,500
Turkey Izmir-Cigli 86.58 31,600
  Yamanlar 86.58 31,600
Ukraine Kiev 197.26 72,000
United Arab Emirates Abu Dhabi 136.13 49,687
  Dubai 156.64 57,174
United Kingdom Basingstoke 112.60 41,099
  Bath 112.33 41,000
  Bracknell 170.14 62,100
  Bristol 110.96 40,500
  Brookwood 121.10 44,200
  Cambridge 120.82 44,100
  Caversham 202.19 73,800
  Cheltenham 146.85 53,600
  Croughton 123.29 45,000
  Fairford 119.73 43,700
  Farnborough 149.86 54,700
  Felixstowe 116.44 42,500
  Gibraltar 122.24 44,616
  Harrogate 129.86 47,400
  High Wycombe 170.14 62,100
  Kemble 119.73 43,700
  Lakenheath 153.15 55,900
United Kingdom (continued) Liverpool 109.04 39,800
  London 243.01 88,700
  Loudwater 191.51 69,900
  Menwith Hill 129.86 47,400
  Mildenhall 153.15 55,900
  Oxfordshire 121.92 44,500
  Plymouth 121.92 44,500
  Portsmouth 121.92 44,500
  Reading 170.14 62,100
  Rochester 125.21 45,700
  Samlesbury 121.10 44,200
  Southampton 121.10 44,200
  Surrey 132.61 48,402
  Waterbeach 124.66 45,500
  Wiltshire 115.89 42,300
  All cities other than Basingstoke, Bath, Belfast, Birmingham, Bracknell, Bristol, Brookwood, Brough, 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, Samlesbury, Southampton, Surrey, Waterbeach, Welford, West Byfleet, and Wiltshire 121.10 44,200
Venezuela Caracas 156.16 57,000
Vietnam Hanoi 128.22 46,800
  Ho Chi Minh City 115.07 42,000


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