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A missionary must file the right form to claim the foreign earned income exclusion. Form 2555 (or Form 2555-EZ) is filed with the tax return for the each year in which the missionary had the has qualifying foreign income. The information required for the form will demonstrate how the missionary met one of the above requirements, and the amount of income that was not taxed because of the foreign earned income exclusion.   That means that the missionary will report the dates that they worked outside the US and the dates they worked inside the US each year.  The  Physical Presence requirement only needs to be satisfied the first year of qualifying for foreign earned income. 

Common Questions

If I qualify for the foreign earned income exclusion, why do I still have to pay Social Security taxes such as FICA/Medicare or SECA if I’m a minister?
The foreign earned income exclusion does not exempt income from Social Security taxes.  It only relates to Federal Income Tax.  

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