Foreign Exclusion Form 2555

This might not be a foreign earned income exclusion question. Some income might be excluded because of where it is earned. Did he get a W-2?

He's in Afghanastan making this money and yes he did get a W-2 with no withholding. He said he filled out the form that allows his employer to 'not' take out any withholding.

He may not have enough time overseas to get the FEIE on the 2555. You need to read through the instructions to see if he qualifies.

There are a few issues hidden here. First, who is his employer? If it is the DOD he will have a w2 and it is NOT foreign earned income. Since he is working in a hazard zone the income MAY be tax free, but there will still be a W2 if DOD or another US govt entity is the employer. You need to reference the special publication on military and civilians (sorry...don't have it in front of me, but you can easily find it at irs.gov.) Regarding the FEIE, if he is employed in Afgan by a non US govt entity then he COULD exclude income, but he has to have the intention (and action) of moving to the foreign country for an indefinite period (generally anything over a year). He won't qualify as his job is clearly temporary. Likely you'll find your answer in the publication that deals with Hazard Pay.