Revoking your choice to exclude foreign earned income


You can revoke your choice for any tax year. You do this by attaching a statement that you are revoking one or more previously made choices to the return or amended return for the first year that you do not wish to claim the exclusion(s). You must specify which choice(s) you are revoking. You must revoke separately a choice to exclude foreign earned income and a choice to exclude foreign housing amounts.

If you revoked a choice and within 5 tax years wish to again choose the same exclusion, you must apply for Internal Revenue Service (IRS) approval. You do this by requesting a ruling from the IRS. Mail your request for a ruling in duplicate to:

Associate Chief Counsel (International)
Internal Revenue Service
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044.

Because requesting a ruling can be complex, you may need professional help. Also, the IRS charges a fee for issuing these rulings. For more information, refer to the very first Revenue Procedure issued by the Internal Revenue Service every year (for example Revenue Procedure 2024-01).

In deciding whether to give approval, the IRS will consider any facts and circumstances that may be relevant. These may include a period of residence in the United States, a move from one foreign country to another foreign country with different tax rates, a substantial change in the tax laws of the foreign country of residence or physical presence, and a change of employer.

References/Related Topics