# restoring feie



## expatwien (Oct 17, 2015)

I filed tax returns in Sept 2015 under the streamlined program. I revoked the feie as of tax year 2012. It might be desirable to restore it in tax year 2018. My understanding is that this would be possible.

Would I just file a form 2555 with the 1040 for 2018, or is something else required?


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## Bevdeforges (Nov 16, 2007)

https://www.irs.gov/Individuals/Int...cation-of-the-Foreign-Earned-Income-Exclusion

Depends how they want to figure the "5 year" period (i.e. from the year you revoked, or from the filing date where you revoked) but you may have to request permission to go back to the FEIE.
Cheers,
Bev


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## expatwien (Oct 17, 2015)

Thanks for the info. The IRS likes to provide confusing and contradictory information. I was going to ask about that. Then I found the following, which indicates that I shouldn't have to request permission to go back:

https://www.irs.gov/pub/int_practice_units/JTOCUC_09_6_5_08.PDF

IRC § 911 Election and Revocation
CAUTION:
Once an election is revoked, the individual may not make another election before the sixth taxable year after the first 
year for which the revocation was effective. IRC § 911(e)(2) and Treas. Reg. § 1.911 7(b)
Example: If an election is revoked for taxable year 2013, the taxpayer may not make another election until taxable year 2019. If the taxpayer wants to reelect exclusion within five years of the revocation, he must obtain permission from the IRS. Treas. Reg. § 1.911 -7(b)(2)


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