673

Statement for Claiming Exemption From Withtholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911

Agency
IRS
Revision
Rev. August 2019
Fillable fields
28
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 673 online
Page 1 of form 673

Form 673: Statement for Claiming Exemption From Withholding on Foreign Earned Income

Form 673 is a statement a U.S. citizen gives to a U.S. employer to claim an exemption from U.S. income tax withholding on wages earned abroad, to the extent of the foreign earned income exclusion and the foreign housing exclusion under section 911. The form says that, when completed and furnished by a citizen of the United States to his or her employer, it "permits the employer to exclude from income tax withholding all or a part of the wages paid for services performed outside the United States."

The employee states which test they expect to meet, the bona fide residence test or the physical presence test, estimates the housing cost amount and signs a certification. The instructions on page 2 say to give the form to the U.S. employer. The exclusion itself is claimed on Form 2555, which the instructions say is attached to Form 1040 or Form 1040-SR.

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What's on Form 673

Employee information

First name and initial, last name and Social Security number.

Part I: tax year

The calendar year, or another tax year with its beginning and ending dates, for which the employee expects to qualify for the foreign earned income exclusion.

Part I: Bona Fide Residence Test

The foreign country, the start of the uninterrupted residence period, the expected end date, and a statement about residence declarations made to foreign authorities.

Part I: Physical Presence Test

The foreign country, the tax year or the part of it with start and end dates, and the statement about the 330 full-day requirement.

Part II: Estimated Housing Cost Amount

Lines 1 to 6 list rent, utilities other than telephone charges, property insurance, occupancy tax, nonrefundable leasehold fees and household repairs. Line 7 adds them, line 8 is the estimated base housing amount and line 9 is the difference.

Part III: Certification

A declaration under penalties of perjury, with statements about other employers and about notifying the employer after a disqualification, then the signature and date.

How to fill out Form 673

  1. 1

    Name and SSN

    Enter the first name and initial, last name and Social Security number at the top of the form.

  2. 2

    Choose the tax year

    In Part I, enter the calendar year, or the beginning and ending dates of another tax year, for which the statement is made.

  3. 3

    Check one test

    Check the Bona Fide Residence Test box or the Physical Presence Test box, then fill in the foreign country names and the dates that test asks for.

  4. 4

    Estimate housing costs

    Enter estimated amounts on Part II, lines 1 to 6, add them on line 7, enter the estimated base housing amount on line 8 and subtract it on line 9. The instructions say eligible housing expenses are limited depending on the location of the foreign tax home and point to Pub. 54 and the Instructions for Form 2555.

  5. 5

    Sign Part III

    Sign and date the certification. It says the employee will immediately notify the employer if disqualified for the exclusions and advise what part, if any, of the period they are qualified for.

  6. 6

    Give it to the employer

    Hand the completed form to the U.S. employer. The instructions say the employer will then withhold the correct amount of federal income tax from pay.

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Where it goes and what it does not do

Where it goes

The instructions say to give Form 673 to the U.S. employer to claim the exemption from U.S. income tax withholding on wages earned abroad.

Not an IRS determination

The certification says the exemption from withholding is not a determination by the IRS that any amount paid is excludable from gross income under section 911(a).

Claiming the exclusion

The instructions say to complete Form 2555 to claim the foreign earned income exclusion or the foreign housing exclusion or deduction, and to attach it to Form 1040 or Form 1040-SR.

Form 2555-EZ

The instructions say Form 2555-EZ is not available after tax year 2018, and that from tax year 2019 Form 2555 is used to claim the foreign earned income exclusion.

Combat zone service

The What's New section says new tax home rules apply for tax years beginning after December 31, 2017, for certain individuals serving in a combat zone in support of the U.S. Armed Forces.

Related forms

Who fills out Form 673?

  • U.S. citizens working abroad

    The form is completed by a citizen of the United States who expects to qualify for the foreign earned income exclusion for the tax year named in Part I.

  • Bona fide residents of a foreign country

    Employees who expect to meet the bona fide residence test check the first box and name the foreign country or countries where they reside and keep their tax home.

  • Employees using the physical presence test

    Employees who expect to meet the tax home and the 330 full-day requirements within a 12-month period under section 911(d)(1)(B) check the second box.

  • Employees with more than one employer

    The certification says the housing cost amount in Part II, plus amounts on statements outstanding with other employers, is not more than the employee's total estimated housing cost amount.

  • U.S. employers

    The employer receives the form. The instructions say the employer may then discontinue withholding on wages that qualify, and should disregard the form if it believes the employee will not qualify.

An employee who is a U.S. citizen completes it and gives it to the U.S. employer, which uses it for payroll withholding.

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Questions about Form 673

Who gives Form 673 to whom?

A U.S. citizen employee gives it to the U.S. employer. The About Form 673 page says it is filed with the U.S. employer to claim an exemption from U.S. income tax withholding on wages earned abroad.

Does Form 673 claim the exclusion on the tax return?

No. The instructions say the exclusion is claimed on Form 2555, attached to Form 1040 or Form 1040-SR. Form 673 only concerns the employer's withholding.

Which tests does the form use?

The bona fide residence test under section 911(d)(1)(A) and the physical presence test under section 911(d)(1)(B), which the form describes as the tax home and 330 full-day requirements within a 12-month period.

What if the employer thinks the employee will not qualify?

The information for employers says that if for any reason the employer believes the employee will not qualify for the exclusions, it should disregard Form 673.

What housing costs go in Part II?

Rent, utilities other than telephone charges, real and personal property insurance, occupancy tax not deductible under section 164, nonrefundable fees for securing a leasehold, and household repairs.

What happens if the employee stops qualifying?

The certification says the employee will immediately notify the employer and advise what part, if any, of the period they are qualified for.