# No earned income this year - will IRS think I am revoking FEIE



## calie82 (Jun 8, 2019)

Hi,
I am expat living in France for 5 years.
First I would like to thank you so much for all your advices. I have been able to file my taxes for the past years thanks to all the posts in this forum.
I have always claimed the FEIE to deduct earned income from France. This year, all the earned income I have is from French unemployment. I have seen in some posts that I don't need to report this income. I am worried that if I don't file form 2555 this year, the IRS will think I am revoking the FEIE and I won't be able to take it next year. What should I do ? Should I still file form 2555 but with 0 everywhere?
By the way, I am not planning on taking the foreign tax credit neither (form 1116).
Thank you for your help,


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## Bevdeforges (Nov 16, 2007)

If you don't have any earned income, then the FEIE is irrelevant and unless you have other income from other sources to report you may actually not have to file a US return at all. That does not constitute a revocation of your FEIE election.


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## calie82 (Jun 8, 2019)

I think I should to claim additional child tax credit. I have two small daughter.


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## Bevdeforges (Nov 16, 2007)

calie82 said:


> I think I should to claim additional child tax credit. I have two small daughter.


I don't know how the additional child tax credit thing works, but make sure you can still claim it even if you don't have "earned" income. (Unemployment doesn't count as "earned.")

The quick online search i did came up with a statement that you need at least $2500 of earned income to claim the additional child tax credit.


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## calie82 (Jun 8, 2019)

yes you are right. Thanks for your help.


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## Moulard (Feb 3, 2017)

And on the other question regarding revoking the 2555 there are only a few ways to revoke the 2555.

1) File an amended return to remove the 2555 from your return - typically changing to a FTC in the process.

2) Filing a return that is inconsistent with s.911 (for example filing ONLY a general category Form 1116 when the income could be excluded on 2555).

3) Filing so late that the IRS notices - there are a number of PLRs that state that to be eligible you must file a timely return.

4) writing the IRS a nice statement saying that you revoke - normally in conjunction with points 1 or 2.

So in your case, if you are reporting no foreign earned income, then not filing form 2555 is perfectly consistent with s.911 and therefore there would be no revocation.


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