Fill out Form 673 (Statement for Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusions Provided by Section 911) online
Form 673 is a statement given by a U.S. citizen or resident alien to their employer to claim exemption from income tax withholding on wages earned abroad that qualify for the foreign earned income exclusion or foreign housing exclusion under Section 911. It allows the employee to reduce or eliminate U.S. withholding on foreign earnings.
How to fill out Form 673 (Statement for Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusions Provided by Section 911)
Enter personal information
Provide your name, Social Security number, and the foreign country in which you expect to establish residence or meet the physical presence test.
Select the qualifying test
Indicate whether you expect to qualify under the bona fide residence test (establishing tax residency in a foreign country for an uninterrupted period that includes a full tax year) or the physical presence test (being physically present in a foreign country for at least 330 full days during a 12-month period).
Estimate your foreign earned income and housing amounts
Enter the estimated amount of foreign earned income you expect to earn and the estimated housing exclusion amount you expect to claim. This helps the employer calculate the correct withholding reduction.
Sign and give to your employer
Sign and date the statement, then give it to your employer. The employer will use it to reduce or eliminate federal income tax withholding on your qualifying foreign earnings. Keep a copy for your records.
About Form 673 (Statement for Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusions Provided by Section 911)
Who needs this form
U.S. citizens or resident aliens who work abroad, expect to qualify for the foreign earned income exclusion or foreign housing exclusion, and want their employer to stop withholding federal income tax on the qualifying wages. The employee must meet either the bona fide residence test or the physical presence test.
Where to submit
Give the completed form to your employer. Do not file it with the IRS. The employer retains the form and uses it to adjust federal income tax withholding on the employee's qualifying foreign earnings.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Claiming the exemption before meeting the bona fide residence or physical presence test qualification period
- Not revoking the statement when returning to the United States permanently before the end of the qualifying period
- Failing to account for the foreign earned income exclusion limit, which can result in underwithholding on income above the exclusion threshold
- Confusing Form 673 with Form 2555, which is the actual tax return form used to claim the exclusion when filing
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