I had foreign income from Bulgaria, but that is not in the list of countries I can choose from. I cannot complete my return and file electronically.

Follow these steps. In the Form 2555 instructions for housing line 29b:

Limit on Housing Expenses Worksheet—Line 29b

Note. If the location in which you incurred housing expenses isn't listed in the table at the end of these instructions, and the number of days in your qualifying period that fall within the 2023 tax year is 365, DO NOT complete this worksheet. Instead, enter $36,000 on line 29b.

1.

Enter the number of days in your qualifying period that fall within the 2023 tax year. (See the instructions for line 31.)

1.

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2.

Did you enter 365 on line 1?

No. If the amount on line 1 is less than 365, skip line 2 and go to line 3.

Yes. Locate the amount under the column Limit on Housing Expenses (full year) from the table at the end of these instructions for the location in which you incurred housing expenses. This is your limit on housing expenses. Enter the amount here and on line 29b. Also, see Election to apply higher limit on housing expenses, later.
Do not complete the rest of this worksheet

2.

_____

3.

Enter the amount under the column Limit on Housing Expenses (daily) from the table at the end of these instructions for the location in which you incurred housing expenses. If the location isn't listed in the table, enter $98.63. Also, see Election to apply higher limit on housing expenses, later

3.

_____

4.

Multiply line 1 by line 3. This is your limit on housing expenses. Enter the result here and on line 29b

4.

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