Form 2555 (2008) Page 3

Summary: This is an example of Form 2555 (2006), page 3, with items included as described in the text. Additionally, the following line items have been completed:

Under“Part V: All Taxpayers”:

“27. Enter the amount from line 26” field contains 89,000

“Are you claiming the housing exclusion or housing deduction? Yes. Complete Part VI.” checkbox checked

Under“Part VI: Taxpayers Claiming the Housing Exclusion and/or Deduction”:

“29. Number of days in your qualifying period that fall within your 2004 tax year (see instructions)” field contains 366 days

“30. Multiply $31.64 by the number of days on line 29. If 366 is entered on line 29, enter $11,581.00 here” field contains 11,581

“31. Subtract line 30 from line 28. If the result is zero or less, do not complete the rest of this part or any of Part IX” field contains 18,419

“32. Enter employer-provided amounts (see instructions)” field contains 89,000

“33. Divide line 32 by line 27. Enter the result as a decimal (rounded to at least three places), but do not enter more than 1.000” field contains 1.000

“34. Housing exclusion. Multiply line 31 by line 33. Enter the result but do not enter more than the amount on line 32. Also, complete Part VIA” field contains 18,419

Under“Part VII: Taxpayer Claiming the Foreign Earned Income Exclusion”:

“36. If you completed Part VI, enter the number from line 29.” field contains 366 days

“37. If line 36 and the number of days in your 2004 tax year (usually 366) are the same, enter 1.000.” field contains 1.000

“38. Multiply line 35 by line 37” field contains 80,000

“39. Subtract line 34 from line 27” field contains 70,581

“40. Foreign earned income exclusion. Enter the smaller of line 38 or line 39. Also complete Part VIA” field contains 70,581