Form 2555: Foreign earned income exclusion with TWO qualifying periods separated by a gap in the middle of the year

I am eligible for the Foreign Earned Income Exclusion (FEIE) based on the physical presence test. You meet the physical presence test if you are physically present in a foreign country or countries for 330 full days during a period of 12 consecutive months.

My situation is this: I was outside the US for all of 2021. I visited the US for 4 months from May 2022 to Sept 2022. From Sept 2022, I will be outside the US again for more than a year. 

I know that I can claim the FEIE based on the physical presence test using the 12-month period May 2021-May 2022. I also know that once September rolls around, I can also qualify using the 12-month period Sept 2022-Sept 2023. 

My question is: how do I fill out Form 2555 for 2022 so as to exclude all my foreign income from both qualifying periods, up to May 2022 and post September 2022?

IRS Publication 54 (https://www.irs.gov/publications/p54) mentions that 12-month periods can overlap, but doesn't address my situation directly. Form 2555 only has space for entering one 12-month period, and then you figure out how many days in that period fall within the tax year.

I've found a couple different answers in my research. One accounting firm says you submit a separate Form 2555 for each qualifying physical presence period, and you have to paper file:

https://alliscpa.com/uscitizens_physical_presence.php:

Can I use multiple presence periods in the same year? Can I count the same days each year?

You can use 2 different physical presence periods in the same year. These periods can even overlap within the same year. Each period is claimed on a separate Form 2555. As of this writing, such returns do not qualify for electronic filing so a paper return must be submitted to the IRS.

I spent 12 months overseas, took a break for a few months in the states, then went back overseas to start another assignment. How do I complete my tax return?

Each physical presence period is claimed on a separate Form 2555 as discussed above. You need to wait to file until you have qualified for both periods as discussed below.

Another tax advisor suggests to submit just one Form 2555 and attach a statement to the Form setting forth the second qualifying period and my method for calculating the exclusion threshold for the year: https://www.justanswer.com/tax/4ynne-question-regarding-foreign-earned-income-tax.html

As we already agreed - you can use two qualifying periods for the same year to claim the foreign earned income exclusion. There is no IRS resource which explicitly sets forth this position, but there is no IRS resource which prohibits it either.

Because the exclusion threshold is figured by counting qualifying days as the number of days in the taxable year within the qualified period during - this definition does not exclude the use of more than one 12 month period covering parts of a taxable year.

As Form 2555 contains space only for one qualifying period - instead of filing two forms - it is preferable to attach a statement to the Form setting forth the second qualifying period and your method for calculating the exclusion threshold for the year. Also calculating combined prorated exclusion amount from two periods might be confusing especially if these periods are overlapping (not the issue in your case).

This way - you still may file the tax return electronically.

I'm just looking to see if anyone can say more definitively how to do this in 2022 and back it up with any evidence.