The Form 2555 instructions specify:
Income received in prior year. Foreign earned income received in 2021 for services you performed in 2022 can be excluded from your 2021 gross income if, and to the extent, the income would have been excludable if you had received it in 2022. To claim the additional exclusion, you must amend your 2021 tax return. To do this, file Form 1040-X.
I do not understand how to do this.
In my case, all the foreign earned income I received at the end of 2021 would have been excludable if I had received it in 2022, so the above paragraph applies.
I did not declare the income received in 2021 when I filed for 2021, basically because I didn't understand the above paragraph.
How I proceed? I have started by filling out a Form 2555 (2021), but then my qualifying period is in the wrong year (2022) for this form and I encounter a problem in particular on Line 38:
enter the number of days in your qualifying period that fall within your 2021 tax year.
Taken literally, the answer to that is under 60 days, which would reduce my FEIE limit to about 1/6 of the correct amount.
Can anyone help me?
