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Form 673: Statement for Claiming Exemption From Withtholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911
IRS Form 673 is a statement that lets a U.S. citizen employee claim exemption from federal income‑tax withholding on wages earned abroad, covering the foreign earned income and housing exclusions. The employee must estimate housing costs on lines 1‑9.
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IRS Form 673 - Statement for Claiming Exemption From Withtholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911
IRS Form 673 is a statement that lets a U.S. citizen employee claim exemption from federal income‑tax withholding on wages earned abroad, covering the foreign earned income and housing exclusions. The employee must estimate housing costs on lines 1‑9.
Risk Radar
Scan points- 1Submitting a false statement exposes you to perjury penalties.
- 2Leaving both qualification boxes unchecked in Part I, so the employer cannot verify eligibility.
- 3Omitting any of the housing expense lines (1‑6) when costs exist, leading to an inaccurate total.
- 4Failing to add lines 1‑6 correctly to produce the line 7 total.
- 5Not entering the required base housing amount on line 8, preventing correct line 9 calculation.
Plain English
Form 673 tells your employer not to withhold U.S. income tax on wages you earn while working outside the United States if you expect to qualify for the foreign earned income exclusion. You also estimate any foreign housing expenses so the employer knows how much can be excluded.
Submission Date
- Filing date: 2019-08-28 22:10:25
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when a U.S. citizen employee wants to claim an exemption from U.S. income tax withholding on wages earned abroad, covering the foreign earned income and housing exclusions.
- Do not use it when the employee does not expect to meet the bona fide residence or physical presence test for the foreign earned income exclusion.
- Check Form 2555 instead when the employee needs to claim the foreign earned income exclusion or foreign housing exclusion on the tax return.
Form selector
Use this form or another form?
Employee needs to claim foreign earned income exclusion on annual tax return
Form 2555 is the attachment that actually claims the exclusion on the tax return.
✓ Confirm the employee completed Form 2555 and will attach it to Form 1040.
Employee serving in a combat zone and subject to new tax‑home test rules
Combat‑zone service triggers special tax‑home test rules addressed in Form 2555 instructions.
✓ Verify the combat‑zone rules apply and are reflected in Form 2555.
Employee previously could use the simplified exclusion form for earlier tax years
Form 2555‑EZ was available before tax year 2019 for a simpler election of the exclusion.
✓ Ensure the tax year is 2018 or earlier before using Form 2555‑EZ.
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
First name and initial, Last name
Employee personal identification · Form 673 top section
Social security number
Employee SSN (nine‑digit number) · Form 673 top section
Qualification test selection and dates
Expected qualifying period (bona fide residence or physical presence) · Part I of Form 673
Estimated housing cost amount (lines 7‑9)
Calculated housing expense estimate · Part II of Form 673
Signature and date
Employee signature and date of signing · Part III certification
Before you submit
- 1Verify first name and last name are entered correctly.
- 2Enter the nine‑digit social security number without spaces or dashes.
- 3Select either the bona fide residence or physical presence test box that matches your expectation.
- 4Provide the start and end dates of the tax year (if applicable) in the designated fields.
- 5Calculate and enter the estimated base housing amount on line 7.
- 6Subtract line 8 from line 7 and enter the result on line 9 as the estimated housing cost amount.
- 7Sign the certification section and write the date of signing.
- 8Give the completed Form 673 to your employer.
- 9Retain a copy of the completed form for your records.
How to file this form
- 1Complete personal identification fields on Form 673.
- 2Indicate the qualification test you expect to meet and provide the relevant dates.
- 3Estimate and record the base housing amount and derived housing cost amount in Part II.
- 4Sign and date the certification in Part III.
- 5Deliver the finished Form 673 to your employer.
- 6Employer adjusts withholding based on the exemption claim.
Known limitations
- 1The form does not replace Form 2555 for claiming the exclusion on the tax return.
- 2It is not applicable if the employee will not satisfy the bona fide residence or physical presence test.
- 3Form 2555‑EZ cannot be used for tax years after 2018, so reliance on that form is limited.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 673 is printed as Rev. August 2019 and the form directs users to www.irs.gov/Form673 for the latest information; no specific changes to this form are noted in the source.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. August 2019.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — confirm a signature and date are provided on the form.
- OMB number — confirm OMB No. 1545-0074 appears on the form.
Quick Facts
Downloads
After you file
- 1Keep a copy of the signed Form 673 with your personal records.
- 2Retain any documentation supporting the estimated housing cost amount.
- 3Monitor your paychecks to ensure the employer has stopped withholding on qualifying wages.
- 4Notify your employer immediately if you become disqualified for the exclusion.
- 5If an error is discovered, submit a corrected Form 673 with updated information.
Sources
- SRCForm p.1 — title and revision: Form 673 (Rev. August 2019).
- SRCForm p.1 — purpose: permits employer to exclude from income tax withholding wages paid for services performed outside the United States.
- SRCForm p.1 — qualification statement: employee expects to qualify under bona fide residence or physical presence test.
- SRCForm p.1 — physical presence test description: expects to be present in foreign country for a 12‑month period that includes the entire tax year or part of it.
- SRCForm p.1 — certification: employee signs under penalties of perjury and certifies housing cost amount is not excessive.
- SRCForm p.2 — future developments: new tax‑home test rules for combat zone service after Dec 31 2017; Form 2555‑EZ discontinued after tax year 2018; all taxpayers must use Form 2555 beginning tax year 2019.
- SRCForm p.2 — employee instructions: give Form 673 to employer to claim exemption; if qualifying, complete Form 2555 and attach to Form 1040 or Form 1040‑SR.
- SRCForm p.2 — employer instructions: discontinue withholding on qualifying wages after receiving Form 673; disregard if employee likely will not qualify.
- SRCForm p.2 — paperwork reduction notice: required to give this form to employer to claim exemption; OMB control number present.
- SRCForm p.2 — reference to Pub. 54 for housing cost limits.
Common confusion points
Do I need to fill both qualification boxes?
Both the bona fide residence and physical presence test boxes appear on the form, leading users to think both are required.
→ Select only the box that reflects the test you expect to meet.
What if I don’t know my exact housing cost?
The form asks for an estimated amount, which some filers mistake for an exact figure.
→ Use a reasonable estimate based on anticipated expenses and document the basis.
Is a signature required if I submit electronically?
The form’s certification language mentions a signature, causing uncertainty for electronic filing.
→ Provide a physical signature or a printed electronic signature as required by the employer.
Can I use this form for a part‑year foreign assignment?
The form references a 12‑month period but also allows a partial year with start and end dates, which can be confusing.
→ Enter the actual start and end dates of the qualifying period if it is less than a full year.
Do I need to attach Form 2555 with Form 673?
Some filers think the two forms must be submitted together to the employer.
→ Only Form 673 goes to the employer; Form 2555 is attached to the tax return (Form 1040 or 1040‑SR).
What if my employer says they will not honor the exemption?
The form states employers may disregard it if they doubt qualification, leading to uncertainty.
→ Verify with the employer that they have received the form and understand the exemption request.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 2555 — file a corrected Form 2555 if the original exclusion claim is later disqualified.
Questions about IRS Form 673
What is IRS Form 673 used for?
Form 673 tells your employer not to withhold U.S. income tax on wages you earn while working outside the United States if you expect to qualify for the foreign earned income exclusion. You also estimate any foreign housing expenses so the employer knows how much can be excluded.
Who must file IRS Form 673?
U.S. citizens who expect to qualify for the foreign earned income exclusion must file Form 673 with their employer.
What information does IRS Form 673 require?
The form collects the employee’s name, SSN, qualification choice (bona fide residence or physical‑presence test) in Part I, estimated housing costs on lines 1‑9 in Part II, and a signed certification in Part III.
Where do I file IRS Form 673?
Give the completed Form 673 to your U.S. employer.
How do I complete IRS Form 673?
Enter your first name, initial, last name, and Social Security number at the top. In Part I, check the box that reflects the test you expect to meet for the foreign earned income exclusion. Complete Part II by listing rent, utilities, insurance, and other qualified housing expenses on lines 1‑6, sum them on line 7, enter the base housing amount on line 8, and compute the difference on line 9. Sign and date Part III, then hand the form to your employer.
What happens if IRS Form 673 is filed incorrectly?
Providing false information can lead to perjury penalties and may cause the employer to continue withholding tax on the wages.
Do I need to fill both qualification boxes?
Both the bona fide residence and physical presence test boxes appear on the form, leading users to think both are required. Select only the box that reflects the test you expect to meet.
What if I don’t know my exact housing cost?
The form asks for an estimated amount, which some filers mistake for an exact figure. Use a reasonable estimate based on anticipated expenses and document the basis.
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