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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.

Line 9.   Enter your tax home(s) and date(s) established. See Tax home test under Who Qualifies, earlier.

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 aren't 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 12a and 12b.   If you check “Yes” on line 12a, enter the type(s) of family member(s) and the date(s) they lived with you on line 12b. Acceptable entries for family members on line 12b include child, foster child, grandchild, parent, grandparent, brother, sister, aunt, uncle, nephew, niece, son, daughter, spouse, or other. If you check “No” on line 12a, leave line 12b blank or enter “None.

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 aren't subject to their income tax laws by reason of nonresidency in the foreign country, you aren't considered a bona fide resident of that country.

  If you submitted such a statement and the authorities haven't made an adverse determination of your nonresident status, you aren't 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 366 days, part of which must be in 2016. The dates may begin or end in a calendar year other than 2016.

  
You must enter dates in both spaces provided on line 16. Don't 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 2015 in 2016, that income may be treated as earned in 2016. If you cannot treat that salary payment as income earned in 2016, 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 doesn't 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 doesn't 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 2015 moving expense deduction allocable to 2016 that is included in your 2016 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 2015 for services you performed in 2016 can be excluded from your 2015 gross income if, and to the extent, the income would have been excludable if you had received it in 2016. To claim the additional exclusion, you must amend your 2015 tax return. To do this, file Form 1040X.

Income earned in prior year.   Foreign earned income received in 2016 for services you performed in 2015 can be excluded from your 2016 gross income if, and to the extent, the income would have been excludable if you had received it in 2015.

  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 2015 on Form 2555 to the left of line 45. Next to the amount enter “Exclusion of Income Earned in 2015.” Include it in the total reported on line 45.

Note.   If you claimed any deduction, credit, or exclusion on your 2015 return that is definitely related to the 2015 foreign earned income you are excluding under this rule, you may have to amend your 2015 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, can't 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 aren't 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 haven't excluded it on line 25.

  Don't 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, don't 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 isn't 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 weren't within a reasonable commuting distance of each other, and

  • Each spouse's household wasn't 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 2016, for most locations, this limit is $30,390 (30 percent of $101,300) if your qualifying period includes all of 2016 (or $83.03 per day if the number of days in your qualifying period that fall within your 2016 tax year is less than 366).

  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 2016 tax year is less than 366, 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 366, enter $30,390 on line 29b.

Limit on Housing Expenses Worksheet—Line 29b

Note. If the location in which you incurred housing expenses isn't listed in the table at the end of the instructions, and the number of days in your qualifying period that fall within the 2016 tax year is 366, DO NOT complete this worksheet. Instead, enter $30,390 on line 29b.
1. Enter the number of days in your qualifying period that fall within the 2016 tax year (see the instructions for line 31)   1.  
2. Did you enter 366 on line 1?      
 
No. If the amount on line 1 is less than 366, 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 isn't listed in the table, enter $83.03. 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 2016, because your location is not listed in the table at the end of the instructions, your limit on housing expenses is $83.03 per day. If you file a calendar year return and your qualifying period is January 1, 2016, to October 2, 2016 (276 days), you would enter $22,916 on line 29b ($83.03 multiplied by 276 days).

Election to apply higher limit on housing expenses.

For 2015 you could elect to apply the 2016 limits on housing expenses as discussed in section 4 of Notice 2016-21 available at www.irs.gov/irb/2016-12_IRB/ar09.html.

The IRS and Treasury Department anticipate that you will also be allowed to make an election to apply the 2017 limits to figure your 2016 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 2016 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 2016 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 2016 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 2016 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, 2016. You maintain the tax home and residence until January 31, 2018. You are a calendar year taxpayer. The number of days in your qualifying period that fall within your 2016 tax year is 140 (August 14 through December 31, 2016).

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 isn't 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 can't 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 aren't 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 2015 Form 2555, line 46   1.  
2. Enter the amount from your 2015 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 2016 Form 2555. You do not have any housing deduction carryover from 2015   3.  
4. Enter the amount from your 2016 Form 2555, line 47   4.  
5. Enter the amount from your 2016 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 2016 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 2015.

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 2017 tax year. If you cannot deduct the excess in 2017 because of the 2017 limit, you cannot carry it over to any future tax year.
       
2016 LIMITS ON HOUSING EXPENSES
       
Country City or Other Location Limit on Housing 
Expenses (daily)
Limit on Housing 
Expenses (full year)
Angola Luanda 229.51 84,000
Argentina Buenos Aires 154.37 56,500
Australia Melbourne 83.33 30,500
  Perth 89.07 32,600
  Sydney 167.76 61,400
Austria Vienna 96.72 35,400
Bahamas, The Grand Bahama Island 84.43 30,900
  Nassau 135.79 49,700
Bahrain   120.22 44,000
Barbados   103.01 37,700
Belgium Brussels 109.29 40,000
  Gosselies 95.36 34,900
  Mons 95.36 34,900
  SHAPE/Chievres 95.36 34,900
Bermuda   245.90 90,000
Brazil Rio de Janeiro 95.90 35,100
  Sao Paulo 154.64 56,600
Canada Calgary 100.55 36,800
  Montreal 119.95 43,900
  Ottawa 112.84 41,300
  Quebec 90.98 33,300
  Toronto 113.11 41,400
  Vancouver 109.84 40,200
Cayman Islands Grand Cayman 131.15 48,000
Chile Santiago 102.46 37,500
China Beijing 194.54 71,200
  Hong Kong 312.30 114,300
  Shanghai 155.74 57,001
Colombia Bogota 160.38 58,700
  All cities other than Bogota 134.97 49,400
Costa Rica San Jose 87.43 32,000
Democratic Republic of the Congo Kinshasa 114.75 42,000
Denmark Copenhagen 119.41 43,704
Dominican Republic Santo Domingo 124.32 45,500
Ecuador Guayaquil 84.15 30,800
  Quito 104.37 38,200
El Salvador San Salvador 87.43 32,000
Estonia Tallinn 127.32 46,600
France Garches 187.43 68,600
  Lyon 103.83 38,000
  Marseille 101.09 37,000
  Montpellier 83.61 30,600
  Paris 187.43 68,600
  Sevres 187.43 68,600
  Suresnes 187.43 68,600
  Versailles 187.43 68,600
  All cities other than Garches, Le Havre, Lyon, Marseille, Paris, Sevres, Suresnes, and Versailles 87.16 31,900
Germany Babenhausen 92.08 33,700
  Baumholder 89.07 32,600
  Berlin 112.30 41,100
  Birkenfeld 89.07 32,600
  Boeblingen 111.48 40,800
  Bonn 114.75 42,000
Germany (continued) Butzbach 83.03 30,390
  Cologne 153.55 56,200
  Darmstadt 92.08 33,700
  Frankfurt am Main 95.90 35,100
  Garmisch-Partenkirchen 86.34 31,600
  Gelnhausen 115.85 42,400
  Giessen 98.36 36,000
  Grafenwoehr 92.90 34,000
  Hanau 115.85 42,400
  Heidelberg 85.79 31,400
  Idar-Oberstein 89.07 32,600
  Ingolstadt 131.42 48,100
  Kaiserslautern, Landkreis 112.57 41,200
  Karlsruhe 88.52 32,400
  Koblenz 90.16 33,000
  Leimen 85.79 31,400
  Ludwigsburg 111.48 40,800
  Mainz 122.40 44,800
  Mannheim 85.79 31,400
  Munich 131.42 48,100
  Nellingen 111.48 40,800
  Neubruecke 89.07 32,600
  Ober Ramstadt 92.08 33,700
  Oberammergau 86.34 31,600
  Pfullendorf 90.16 33,000
  Pirmasens 112.57 41,200
  Rheinau 85.79 31,400
  Schwetzingen 85.79 31,400
  Seckenheim 85.79 31,400
  Sembach 112.57 41,200
  Stuttgart 111.48 40,800
  Vilseck 92.90 34,000
  Wahn 114.75 42,000
  Wiesbaden 122.40 44,800
  Zweibruecken 112.57 41,200
  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, 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 90.16 33,000
Ghana Accra 98.36 36,000
Greece Athens 91.80 33,600
Greece (continued) Elefsis 91.80 33,600
  Ellinikon 91.80 33,600
  Mt. Parnis 91.80 33,600
  Mt. Pateras 91.80 33,600
  Nea Makri 91.80 33,600
  Piraeus 91.80 33,600
  Tanagra 91.80 33,600
Guatemala Guatemala City 114.21 41,800
Guinea Conakry 140.16 51,300
Guyana Georgetown 95.63 35,000
Holy See, The Holy See, The 124.86 45,700
Hungary Budapest 88.80 32,500
  Papa 121.58 44,500
India Mumbai 185.57 67,920
  New Delhi 153.34 56,124
Indonesia Jakarta 103.21 37,776
Ireland Dublin 108.47 39,700
  Shannon Area 85.79 31,400
Israel Tel Aviv 138.80 50,800
Italy Genoa 114.21 41,800
  Gioia Tauro 85.25 31,200
  La Spezia 110.38 40,400
  Milan 186.61 68,300
  Naples 118.58 43,400
  Parma 94.81 34,700
  Pordenone-Aviano 108.20 39,600
  Rome 142.35 52,100
  Turin 93.44 34,200
  Vicenza 98.09 35,900
Jamaica Kingston 112.57 41,200
Japan Atsugi 99.18 36,300
  Camp Zama 99.18 36,300
  Chiba-Ken 99.18 36,300
  Fussa 99.18 36,300
  Gifu 203.01 74,300
  Haneda 99.18 36,300
  Kanagawa-Ken 99.18 36,300
  Komaki 203.01 74,300
  Machida-Shi 99.18 36,300
  Nagoya 203.01 74,300
  Okinawa Prefecture 137.70 50,400
  Osaka-Kobe 247.72 90,664
  Sagamihara 99.18 36,300
  Saitama-Ken 99.18 36,300
  Sasebo 83.06 30,400
  Tachikawa 99.18 36,300
  Tokyo 222.13 81,300
  Tokyo-to 99.18 36,300
  Yokohama 121.86 44,600
  Yokosuka 113.93 41,700
  Yokota 94.54 34,600
Kazakhstan Almaty 131.15 48,000
Korea Camp Colbern 148.09 54,200
  Camp Market 148.09 54,200
  Camp Mercer 148.09 54,200
Korea (continued) K-16 148.09 54,200
  Kimpo Airfield 148.09 54,200
  Munsan 85.82 31,300
  Osan AB 92.35 33,800
  Pyongtaek 105.19 38,500
  Seoul 148.09 54,200
  Suwon 148.09 54,200
  Taegu 85.79 31,400
  Tongduchon 96.17 35,200
Kuwait Kuwait City 175.96 64,400
  All cities other than Kuwait City 157.65 57,700
Luxembourg   102.19 37,400
Macedonia Skopje 96.72 35,400
Malaysia Kuala Lumpur 126.23 46,200
  All cities other than Kuala Lumpur 92.08 33,700
Malta   150.55 55,100
Mexico Mazatlan 84.70 31,000
  Merida 103.55 37,900
  Mexico City 130.87 47,900
  Monterrey 90.71 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 107.65 39,400
Mozambique Maputo 107.92 39,500
Namibia Windhoek 87.70 32,100
Netherlands Amsterdam 144.54 52,900
  Aruba 98.36 36,000
  Brunssum 89.34 32,700
  Eygelshoven 89.34 32,700
  Hague, The 169.95 62,200
  Heerlen 89.34 32,700
  Hoensbroek 89.34 32,700
  Hulsberg 89.34 32,700
  Kerkrade 89.34 32,700
  Landgraaf 89.34 32,700
  Maastricht 89.34 32,700
  Papendrecht 89.62 32,800
  Rotterdam 89.62 32,800
  Schaesburg 89.34 32,700
  Schinnen 89.34 32,700
  Schiphol 144.54 52,900
  Ypenburg 148.91 54,500
  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 88.52 32,400
Netherlands Antilles Curacao 125.14 45,800
New Zealand Auckland 97.54 35,700
  Christchurch 87.70 32,100
  Wellington 92.35 33,800
Nicaragua Managua 86.89 31,800
Nigeria Abuja 98.36 36,000
Norway Oslo 93.99 34,400
Oman Muscat 112.84 41,300
Panama Panama City 96.99 35,500
Paraguay Asuncion 84.97 31,100
Peru Lima 106.83 39,100
Philippines Cavite 97.54 35,700
  Manila 97.54 35,700
Portugal Alverca 114.21 41,800
  Lisbon 114.21 41,800
Qatar Doha 116.79 42,744
  All cities other than Doha 88.52 32,400
Russia Moscow 295.08 108,000
  Saint Petersburg 163.93 60,000
  Sakhalin Island 211.75 77,500
  Vladivostok 211.75 77,500
  Yekaterinburg 129.51 47,400
Rwanda Kigali 86.07 31,500
Saudi Arabia Jeddah 83.79 30,667
  Riyadh 109.29 40,000
Singapore   210.66 77,100
Slovenia Ljubljana 131.15 48,000
South Africa Pretoria 107.38 39,300
Spain Barcelona 110.93 40,600
  Madrid 152.19 55,700
  Rota 92.90 34,000
  Valencia 87.43 32,000
Suriname Paramaribo 90.16 33,000
Switzerland Bern 177.32 64,900
  Geneva 254.92 93,300
  Zurich 107.16 39,219
  All cities other than Bern, Geneva, and Zurich 89.89 32,900
Taiwan Taipei 126.20 46,188
Tanzania Dar Es Salaam 120.22 44,000
Thailand Bangkok 161.20 59,000
Trinidad and Tobago Port of Spain 148.91 54,500
Turkey Izmir-Cigli 86.34 31,600
  Yamanlar 86.34 31,600
Ukraine Kiev 196.72 72,000
United Arab Emirates Abu Dhabi 135.76 49,687
  Dubai 156.21 57,174
United Kingdom Basingstoke 112.29 41,099
  Bath 112.02 41,000
  Bracknell 169.67 62,100
  Bristol 102.19 37,400
  Brookwood 111.75 40,900
  Cambridge 111.20 40,700
  Caversham 201.64 73,800
  Cheltenham 135.52 49,600
  Croughton 113.93 41,700
  Fairford 110.66 40,500
  Farnborough 149.45 54,700
  Felixstowe 107.38 39,300
  Gibraltar 121.90 44,616
  Harrogate 119.95 43,900
  High Wycombe 169.67 62,100
  Huntingdon 111.75 40,900
United Kingdom (continued) Kemble 110.66 40,500
  Lakenheath 143.17 52,400
  Liverpool 100.55 36,800
  London 224.04 82,000
  Loudwater 176.50 64,600
  Menwith Hill 119.95 43,900
  Mildenhall 143.17 52,400
  Oxfordshire 112.57 41,200
  Plymouth 112.57 41,200
  Portsmouth 112.57 41,200
  Reading 169.67 62,100
  Rochester 115.57 42,300
  Samlesbury 111.75 40,900
  Southampton 120.77 44,200
  Surrey 132.25 48,402
  Waterbeach 115.03 42,100
  Wiltshire 106.83 39,100
  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, Huntingdon, Hythe, Kemble, Lakenheath, Liverpool, London, Loudwater, Menwith Hill, Mildenhall, Nottingham, Oxfordshire, Plymouth, Portsmouth, Reading, Rochester, Samlesbury, Southampton, Surrey, Waterbeach, Welford, West Byfleet, and Wiltshire 111.75 40,900
Venezuela Caracas 155.74 57,000
Vietnam Hanoi 127.87 46,800
  Ho Chi Minh City 114.75 42,000


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