Need clarification about Revoking the Choice to Exclude Foreign Earned Income (form 2555) when UNEMPLOYED

[selbym]

I live abroad. For the past several years, I've been excluding foreign earned income via form 2555. For 2022, due to unemployment, there is no income to report. I will file a return to report unearned income (passive income from rental property and interest income on my foreign accounts). This income is not excludable via form 2555 as it is not "earned" according to IRS definitions.

My question: Am I technically "revoking" the choice to exclude foreign earned income if I earned no income for 2022? I am earning income now. So when I file 2023 taxes, I will have earned income to exclude and will want to use form 2555 at that time. If I am revoking for 2022, then I cannot use that option next year without applying for IRS approval.  

I appreciate any advice that can shed light on this little gray area.

[DoninGA]

Not using a Form 2555 on the 2022 tax return does Not "revoke" your ability to use the Form 2555 on any future tax year as long as you are eligible to use foreign earned income exclusion for that tax year.

[selbym]

Spoiler

So you can't "revoke" your claim on an exclusion you don't qualify for (no earned income = form 2555 n/a).

...So if I earned income, and chose not to claim it on form 2555, then that would constitute a revocation?

Thank you for your help!