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How to avoid "revoking" foreign earned income exclusion in a year with no foreign earned income?
Hello,
From 2009-21, I took the foreign earned income every year and maintained my bona fide residence abroad.
In 2022, I did not have foreign earned income due to a period of unemployment but I maintained my bona fide residence abroad (I am a dual citizen).
In 2023, I am working again (with same bona fide residence abroad) and I would like to take the foreign earned income exclusion on next year's tax return.
In the instructions for form 2555, the IRS has this note: "Note. It is not necessary to affirmatively revoke your choice if you don’t have any foreign earned income."
Does this mean the IRS will revoke the choice even if I do not affirmatively revoke it? Should I still file form 2555 with values of "0" for 2022 to make it clear I do not want to revoke?
Any advice appreciated!