This publication discusses special tax rules for U.S. citizens and resident aliens who work abroad or who have income earned in foreign countries. Current revision Publication 54PDF (HTML | eBookEPUB) Recent developments COVID-19 relief for Form 2555 filers -- 7-MAY-2020 Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other items you may find useful All Revisions for Publication 54 Other Current Products