Section references are to the Internal Revenue Code unless otherwise noted.
Caution: Do not include on Form 1040, line 64 (federal income tax withheld), any taxes a foreign employer withheld from your pay and paid to the foreign country's tax authority instead of to the U.S. Treasury.
Exclusion amount. For 2007, the maximum exclusion has increased to $85,700.
If you are a U.S. citizen or a U.S. resident alien living in a foreign country, you are subject to the same U.S. income tax laws that apply to citizens and resident aliens living in the United States. But if you qualify, use Form 2555 to exclude a limited amount of your foreign earned income. Also, use it to claim the housing exclusion or deduction. You cannot exclude or deduct more than your foreign earned income for the tax year.
You may be able to use Form 2555-EZ, Foreign Earned Income Exclusion, if you did not have any self-employment income for the year, your total foreign earned income did not exceed $85,700, you do not have any business or moving expenses, and you do not claim the housing exclusion or deduction. For more details, see Form 2555-EZ and its separate instructions.
Note. Specific rules apply to determine if you are a resident or nonresident alien of the United States. See Pub. 519, U.S. Tax Guide for Aliens, for details.
You qualify for the tax benefits available to taxpayers who have foreign earned income if both of the following apply.
Note. If your only earned income from work abroad is pay you received from the U.S. Government as its employee, you do not qualify for either of the exclusions or the housing deduction. Do not file Form 2555.
Tax home test. To meet this test, your tax home must be in a foreign country, or countries (see Foreign country, later), throughout your period of bona fide residence or physical presence, whichever applies. For this purpose, your period of physical presence is the 330 full days during which you were present in a foreign country, not the 12 consecutive months during which those days occurred.
Your tax home is your regular or principal place of business, employment, or post of duty, regardless of where you maintain your family residence. If you do not have a regular or principal place of business because of the nature of your trade or business, your tax home is your regular place of abode (the place where you regularly live).
You are not considered to have a tax home in a foreign country for any period during which your abode is in the United States. However, if you are temporarily present in the United States, or you maintain a dwelling in the United States (whether or not that dwelling is used by your spouse and dependents), it does not necessarily mean that your abode is in the United States during that time.
Example. You are employed on an offshore oil rig in the territorial waters of a foreign country and work a 28-day on/28-day off schedule. You return to your family residence in the United States during your off periods. You are considered to have an abode in the United States and do not meet the tax home test. You cannot claim either of the exclusions or the housing deduction.
Foreign country. A foreign country is any territory (including the airspace, territorial waters, seabed, and subsoil) under the sovereignty of a government other than the United States.
The term "foreign country" does not include U.S. possessions or territories. It does not include the Antarctic region.
Generally, if you were in Cuba in violation of U.S. travel restrictions, the following rules apply:
Note. If you performed services at the U.S. Naval Base at Guantanamo Bay, you were not in violation of U.S. travel restrictions.
Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, has more information about the bona fide residence test, the physical presence test, the foreign earned income exclusion, and the housing exclusion and deduction. You can get this publication from most U.S. embassies and consulates or by writing to: National Distribution Center, P.O. Box 8903, Bloomington, IL 61702-8903. You can also download this publication (as well as other forms and publications) from the IRS website at www.irs.gov.
If your tax home was in a foreign country and you were a bona fide resident of, or physically present in, a foreign country and had to leave because of war, civil unrest, or similar adverse conditions, the minimum time requirements specified under the bona fide residence and physical presence tests may be waived. You must be able to show that you reasonably could have expected to meet the minimum time requirements if you had not been required to leave. Each year the IRS will publish in the Internal Revenue Bulletin a list of countries and the dates they qualify for the waiver. If you left one of the countries during the period indicated, you can claim the tax benefits on Form 2555, but only for the number of days you were a bona fide resident of, or physically present in, the foreign country.
If you can claim either of the exclusions or the housing deduction because of the waiver of time requirements, attach a statement to your return explaining that you expected to meet the applicable time requirement, but the conditions in the foreign country prevented you from the normal conduct of business. Also, enter "Claiming Waiver" in the top margin on page 1 of your 2007 Form 2555.
A 2007 calendar year Form 1040 is generally due April 15, 2008.
However, you are automatically granted a 2-month extension of time to file (to June 16, 2008, for a 2007 calendar year return) if, on the due date of your return, you live outside the United States and Puerto Rico and your tax home (defined earlier) is outside the United States and Puerto Rico. If you take this extension, you must attach a statement to your return explaining that you meet these two conditions.
The automatic 2-month extension also applies to paying the tax. However, interest is charged on the unpaid tax from the regular due date (April 15, 2008, for a 2007 calendar year return) until it is paid.
Special extension of time. The first year you plan to take the foreign earned income exclusion and/or the housing exclusion or deduction, you may not expect to qualify until after the automatic 2-month extension period described earlier. If this occurs, you can apply for an extension to a date after you expect to qualify.
To apply for this extension, complete and file Form 2350, Application for Extension of Time To File U.S. Income Tax Return, with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, before the due date of your return. Interest is charged on the tax not paid by the regular due date as explained earlier.
To choose either of the exclusions, complete the appropriate parts of Form 2555 and file it with your Form 1040 or Form 1040X, Amended U.S. Individual Income Tax Return. Your initial choice to claim the exclusion must usually be made on a timely filed return (including extensions) or on a return amending a timely filed return. However, there are exceptions. See Pub. 54 for details.
Once you choose to claim an exclusion, that choice remains in effect for that year and all future years unless it is revoked. To revoke your choice, you must attach a statement to your return for the first year you do not wish to claim the exclusion(s). If you revoke your choice, you cannot claim the exclusion(s) for your next 5 tax years without the approval of the Internal Revenue Service. See Pub. 54 for more information.
Figuring tax on income not excluded. If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. To do this, use the Foreign Earned Income Tax Worksheet in Pub. 4655, not the worksheet on page 34 of the 2007 Instructions for Form 1040. When figuring your alternative minimum tax on Form 6251, you must use the Foreign Earned Income Tax Worksheet in the instructions for Form 6251.
Earned income credit. You cannot take the earned income credit if you claim either of the exclusions or the housing deduction.
To meet this test, you must be one of the following:
No specific rule determines if you are a bona fide resident of a foreign country because the determination involves your intention about the length and nature of your stay. Evidence of your intention may be your words and acts. If these conflict, your acts carry more weight than your words. Generally, if you go to a foreign country for a definite, temporary purpose and return to the United States after you accomplish it, you are not a bona fide resident of the foreign country. If accomplishing the purpose requires an extended, indefinite stay, and you make your home in the foreign country, you may be a bona fide resident. See Pub. 54 for more information and examples.
Lines 13a and 13b. If you submitted a statement of nonresidence to the authorities of a foreign country in which you earned income and the authorities hold that you are not subject to their income tax laws by reason of nonresidency in the foreign country, you are not considered a bona fide resident of that country.
If you submitted such a statement and the authorities have not made an adverse determination of your nonresident status, you are not considered a bona fide resident of that country.
To meet this test, you must be a U.S. citizen or resident alien who is physically present in a foreign country, or countries, for at least 330 full days during any period of 12 months in a row. A full day means the 24-hour period that starts at midnight.
To figure the minimum of 330 full days, add all separate periods you were present in a foreign country during the 12-month period shown on line 16. The 330 full days can be interrupted by periods when you are traveling over international waters or are otherwise not in a foreign country. See Pub. 54 for more information and examples.
Note. A nonresident alien who, with a U.S. citizen or U.S. resident alien spouse, chooses to be taxed as a resident of the United States can qualify under this test if the time requirements are met. See Pub. 54 for details on how to make this choice.
Enter in this part the total foreign earned income you earned and received (including income constructively received) during the tax year. If you are a cash basis taxpayer, report on Form 1040 all income you received during the tax year regardless of when you earned it.
Income is earned in the tax year you perform the services for which you receive the pay. But if you are a cash basis taxpayer and, because of your employer's payroll periods, you received your last salary payment for 2006 in 2007, that income may be treated as earned in 2007. If you cannot treat that salary payment as income earned in 2007, the rules explained under Income earned in prior year, discussed later, apply. See Pub. 54 for more details.
Foreign earned income for this purpose means wages, salaries, professional fees, and other compensation received for personal services you performed in a foreign country during the period for which you meet the tax home test and either the bona fide residence test or the physical presence test. It also includes noncash income (such as a home or car) and allowances or reimbursements.
Foreign earned income does not include amounts that are actually a distribution of corporate earnings or profits rather than a reasonable allowance as compensation for your personal services. It also does not include the following types of income.
Income received in prior year. Foreign earned income received in 2006 for services you performed in 2007 can be excluded from your 2006 gross income if, and to the extent, the income would have been excludable if you had received it in 2007. To claim the additional exclusion, you must amend your 2006 tax return. To do this, file Form 1040X.
Income earned in prior year. Foreign earned income received in 2007 for services you performed in 2006 can be excluded from your 2007 gross income if, and to the extent, the income would have been excludable if you had received it in 2006.
If you are excluding income under this rule, do not include this income in Part IV. Instead, attach a statement to Form 2555 showing how you figured the exclusion. Enter the amount that would have been excludable in 2006 on Form 2555 to the left of line 45. Next to the amount enter "Exclusion of Income Earned in 2006." Include it in the total reported on line 45.
Note. If you claimed any deduction, credit, or exclusion on your 2006 return that is definitely related to the 2006 foreign earned income you are excluding under this rule, you may have to amend your 2006 income tax return to adjust the amount you claimed. To do this, file Form 1040X.
Line 20. If you engaged in an unincorporated trade or business in which both personal services and capital were material income-producing factors, a reasonable amount of compensation for your personal services will be considered earned income. The amount treated as earned income, however, cannot be more than 30% of your share of the net profits from the trade or business after subtracting the deduction for one-half of self-employment tax.
If capital is not an income-producing factor and personal services produced the business income, the 30% rule does not apply. Your entire gross income is earned income.
Line 25. Enter the value of meals and/or lodging provided by, or on behalf of, your employer that is excludable from your income under section 119. To be excludable, the meals and lodging must have been provided for your employer's convenience and on your employer's business premises. In addition, you must have been required to accept the lodging as a condition of your employment. If you lived in a camp provided by, or on behalf of, your employer, the camp may be considered part of your employer's business premises. See Exclusion of Meals and Lodging in Pub. 54 for details.
Line 28. Enter the total reasonable expenses paid or incurred during the tax year by you, or on your behalf, for your foreign housing and the housing of your spouse and dependents if they lived with you. You can also include the reasonable expenses of a second foreign household (defined later). Housing expenses are considered reasonable to the extent they are not lavish or extravagant under the circumstances.
Housing expenses include rent, utilities (other than telephone charges), real and personal property insurance, nonrefundable fees paid to obtain a lease, rental of furniture and accessories, residential parking, and household repairs. You can also include the fair rental value of housing provided by, or on behalf of, your employer if you have not excluded it on line 25.
Do not include deductible interest and taxes, any amount deductible by a tenant-stockholder in connection with cooperative housing, the cost of buying or improving a house, principal payments on a mortgage, or depreciation on the house. Also, do not include the cost of domestic labor, pay television, or the cost of buying furniture or accessories.
Include expenses for housing only during periods for which:
Second foreign household. If you maintained a separate foreign household for your spouse and dependents at a place other than your tax home because the living conditions at your tax home were dangerous, unhealthful, or otherwise adverse, you can include the expenses of the second household on line 28.
Married couples. The following rules apply if both you and your spouse qualify for the tax benefits of Form 2555.
Same foreign household. If you and your spouse lived in the same foreign household and file a joint return, you must figure your housing amounts (line 33) jointly. If you file separate returns, only one spouse can claim the housing exclusion or deduction.
In figuring your housing amount jointly, either spouse (but not both) can claim the housing exclusion or housing deduction. However, if you and your spouse have different periods of residence or presence, and the one with the shorter period of residence or presence claims the exclusion or deduction, you can claim as housing expenses only the expenses for that shorter period. The spouse claiming the exclusion or deduction can aggregate the housing expenses of both spouses, subject to the limit on housing expenses (line 29b), and subtract his or her base housing amount.
Separate foreign households. If you and your spouse lived in separate foreign households, you each can claim qualified expenses for your own household only if:
Otherwise, only one spouse can claim his or her housing exclusion or deduction. This is true even if you and your spouse file separate returns.
See Pub. 54 for additional information.
Line 29a. Enter the city or other location (if applicable) and the country where you incurred foreign housing expenses during the tax year only if your location is listed in the table beginning on page 5; otherwise, leave this line blank.
Line 29b. Your housing expenses may not exceed a certain limit. The limit on housing expenses varies depending upon the location in which you incur housing expenses. In 2007, for most locations, this limit is $25,710 (30 percent of $85,700) if your qualifying period includes all of 2007 (or $70.44 per day if the number of days in your qualifying period that fall within your 2007 tax year is less than 365).
The table beginning on page 5 lists the housing expense limits based on geographic differences in foreign housing costs relative to housing costs in the United States. If the location in which you incurred housing expenses is listed in the table, or the number of days in your qualifying period that fall within the 2007 tax year is less than 365, use the Limit on Housing Expenses Worksheet on this page to figure the amount to enter on line 29b. If the location in which you incurred housing expenses is not listed in the table, and the number of days in your qualifying period is 365, enter $25,710 on line 29b.
Example. For 2007, because your location is not listed in the table beginning on page 5, your limit on housing expenses is $70.44 per day ($25,710 divided by 365). If you file a calendar year return and your qualifying period is January 1, 2007, to September 30, 2007 (273 days), you would enter $19,230 on line 29b ($70.44 mutiplied by 273 days).
More than one foreign location. If you moved during the 2007 tax year and incurred housing expenses in more than one foreign location as a result, complete the Limit on Housing Expenses Worksheet on this page for each location in which you incurred housing expenses, entering the number of qualifying days during which you lived in the applicable location on line 1. Add the results shown on line 4 of each worksheet, and enter the total on line 29b.
Limit on Housing Expenses Worksheet—Line 29b
----------------------------------------------------------------------
Keep for Your Records
----------------------------------------------------------------------
Note. If the location in which you incurred housing expenses is not
listed in the table beginning on page 5, and the number of days in
your qualifying period that fall within the 2007 tax year is 365, DO
NOT complete this worksheet. Instead, enter $25,710 on line 29b.
1. Enter the number of days in your qualifying period that
fall within the 2007 tax year (see the instructions for
line 31) 1. ______
2. Did you enter 365 on line 1?
[] No. If the amount on line 1 is less than 365, skip
line 2 and go to line 3.
[] Yes. Locate the amount under the column Limit on
Housing Expenses (full year) from the table
beginning on page 5 for the location in which you
incurred housing expenses. This is your limit on
housing expenses. Enter the amount here and on line
29b.
STOP Do not complete the rest of this worksheet 2. ______
3. Enter the amount under the column Limit on Housing
Expenses (daily) from the table beginning on page 5 for
the location in which you incurred housing expenses. If
the location is not listed in the table, enter $70.44 3. ______
4. Multiply line 1 by line 3. This is your limit on housing
expenses. Enter the result here and on line 29b 4. ______
----------------------------------------------------------------------
Caution: If you moved during the 2007 tax year and are completing more than one Limit on Housing Expenses Worksheet, the total number of days entered on line 1 of your worksheets may not exceed the total number of days in your qualifying period that fall within the 2007 tax year (that is, the number of days entered on Form 2555, line 31).
Line 31. Enter the number of days in your qualifying period that fall within your 2007 tax year. Your qualifying period is the period during which you meet the tax home test and either the bona fide residence or the physical presence test.
Example. You establish a tax home and bona fide residence in a foreign country on August 14, 2007. You maintain the tax home and residence until January 31, 2009. You are a calendar year taxpayer. The number of days in your qualifying period that fall within your 2007 tax year is 140 (August 14 through December 31, 2007).
Nontaxable U.S. Government allowances. If you or your spouse received a nontaxable housing allowance as a military or civilian employee of the U.S. Government, see Pub. 54 for information on how that allowance may affect your housing exclusion or deduction.
Line 34. Enter any amount your employer paid or incurred on your behalf that is foreign earned income included in your gross income for the tax year (without regard to section 911).
Examples of employer-provided amounts are:
Self-employed individuals. If all of your foreign earned income (Part IV) is self-employment income, skip lines 34 and 35 and enter -0- on line 36. If you qualify, be sure to complete Part IX.
Married couples. If both you and your spouse qualify for, and choose to claim, the foreign earned income exclusion, figure the amount of the exclusion separately for each of you. You each must complete Part VII of your separate Forms 2555.
Community income. The amount of the exclusion is not affected by the income-splitting provisions of community property laws. The sum of the amounts figured separately for each of you is the total amount excluded on a joint return.
If you claim either of the exclusions, you cannot claim any deduction (including moving expenses), credit, or exclusion that is definitely related to the excluded income. If only part of your foreign earned income is excluded, you must prorate such items based on the ratio that your excludable earned income bears to your total foreign earned income. See Pub. 54 for details on how to figure the amount allocable to the excluded income.
The exclusion under section 119 and the housing deduction are not considered definitely related to the excluded income.
Line 44. Report in full on Form 1040 and related forms and schedules all deductions allowed in figuring your adjusted gross income (Form 1040, line 37). Enter on line 44 the total amount of those deductions (such as the deduction for moving expenses, the deduction for one-half of self-employment tax, and the expenses claimed on Schedule C or C-EZ (Form 1040)) that are not allowed because they are allocable to the excluded income. This applies only to deductions definitely related to the excluded earned income. See Pub. 54 for details on how to report your itemized deductions (such as unreimbursed employee business expenses) that are allocable to the excluded income.
IRA deduction. The IRA deduction is not definitely related to the excluded income. However, special rules apply in figuring the amount of your IRA deduction. For details, see Pub. 590, Individual Retirement Arrangements (IRAs).
Foreign taxes. You cannot take a credit or deduction for foreign income taxes paid or accrued on income that is excluded under either of the exclusions.
If all of your foreign earned income is excluded, you cannot claim a credit or deduction for the foreign taxes paid or accrued on that income.
If only part of your income is excluded, you cannot claim a credit or deduction for the foreign taxes allocable to the excluded income. See Pub. 514, Foreign Tax Credit for Individuals, for details on how to figure the amount allocable to the excluded income.
Housing Deduction Carryover Worksheet—Line 49
---------------------------------------------------------------------- Keep for Your Records ---------------------------------------------------------------------- 1. Enter the amount from your 2006 Form 2555, line 46 1. ______ 2. Enter the amount from your 2006 Form 2555, line 48 2. ______ 3. Subtract line 2 from line 1. If the result is zero, stop; enter -0- on line 49 of your 2007 Form 2555. You do not have any housing deduction carryover from 2006 3. ______ 4. Enter the amount from your 2007 Form 2555, line 47 4. ______ 5. Enter the amount from your 2007 Form 2555, line 48 5. ______ 6. Subtract line 5 from line 4 6. ______ 7. Enter the smaller of line 3 or line 6 here and on line 49 of your 2007 Form 2555. If line 3 is more than line 6, you cannot carry the difference over to any future tax year 7. ______ ----------------------------------------------------------------------
If line 33 is more than line 36 and line 27 is more than line 43, complete this part to figure your housing deduction. Also, complete this part to figure your housing deduction carryover from 2006.
One-year carryover. If the amount on line 46 is more than the amount on line 47, you can carry the difference over to your 2008 tax year. If you cannot deduct the excess in 2008 because of the 2008 limit, you cannot carry it over to any future tax year.
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103.
The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.
If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.
----------------------------------------------------------------------
2007 Limits on Housing Expenses
----------------------------------------------------------------------
Limit on Limit on
Housing Housing
City or Other Expenses Expenses
Country Location (daily) (full year)
----------------------------------------------------------------------
Argentina Buenos Aires 120.27 43,900
----------------------------------------------------------------------
Australia Canberra 70.68 25,800
-----------------------------------------------
Melbourne 72.60 26,500
-----------------------------------------------
Perth 109.59 40,000
----------------------------------------------------------------------
Austria Vienna 78.97 28,824
----------------------------------------------------------------------
Bahamas, The Nassau 136.16 49,700
----------------------------------------------------------------------
Bahrain 120.55 44,000
----------------------------------------------------------------------
Barbados 103.29 37,700
----------------------------------------------------------------------
Belgium Antwerp 98.90 36,100
-----------------------------------------------
Brussels 137.53 50,200
-----------------------------------------------
Gosselies 98.90 36,100
-----------------------------------------------
Hoogbuul 98.90 36,100
-----------------------------------------------
Mons 98.90 36,100
-----------------------------------------------
SHAPE/Chievres 98.90 36,100
----------------------------------------------------------------------
Bermuda 197.26 72,000
----------------------------------------------------------------------
Bosnia-Herzegovina Sarajevo 74.52 27,200
----------------------------------------------------------------------
Brazil Brasilia 101.64 37,100
-----------------------------------------------
Rio de Janeiro 96.16 35,100
-----------------------------------------------
Sao Paulo 127.40 46,500
----------------------------------------------------------------------
Canada Calgary 109.04 39,800
-----------------------------------------------
Dartmouth 92.88 33,900
-----------------------------------------------
Edmonton 83.01 30,300
-----------------------------------------------
Halifax 92.88 33,900
-----------------------------------------------
London, Ontario 79.18 28,900
-----------------------------------------------
Montreal 153.97 56,200
-----------------------------------------------
Ottawa 118.90 43,400
-----------------------------------------------
Toronto 126.03 46,000
-----------------------------------------------
Vancouver 122.19 44,600
-----------------------------------------------
Victoria 92.33 33,700
-----------------------------------------------
Winnipeg 80.00 29,200
----------------------------------------------------------------------
Chile Santiago 96.71 35,300
----------------------------------------------------------------------
China Beijing 134.62 49,137
-----------------------------------------------
Hong Kong 313.15 114,300
-----------------------------------------------
Shanghai 156.17 57,001
----------------------------------------------------------------------
Colombia Bogota 148.22 54,100
-----------------------------------------------
All cities other
than Bogota and
Barranquilla 123.01 44,900
----------------------------------------------------------------------
Costa Rica San Jose 71.78 26,200
----------------------------------------------------------------------
Dominican Republic Santo Domingo 110.96 40,500
----------------------------------------------------------------------
Ecuador Guayaquil 84.38 30,800
-----------------------------------------------
Quito 83.56 30,500
----------------------------------------------------------------------
France Garches 238.90 87,200
-----------------------------------------------
Le Havre 105.48 38,500
-----------------------------------------------
Lyon 149.32 54,500
-----------------------------------------------
Marseille 139.73 51,000
-----------------------------------------------
Montpellier 123.84 45,200
-----------------------------------------------
Paris 238.90 87,200
-----------------------------------------------
Sevres 238.90 87,200
-----------------------------------------------
Suresnes 238.90 87,200
-----------------------------------------------
Versailles 238.90 87,200
----------------------------------------------------------------------
Germany Babenhausen 116.99 42,700
-----------------------------------------------
Bad Aibling 99.73 36,400
-----------------------------------------------
Bad Nauheim 93.42 34,100
-----------------------------------------------
Baumholder 106.58 38,900
-----------------------------------------------
Berlin 143.29 52,300
-----------------------------------------------
Birkenfeld 106.58 38,900
-----------------------------------------------
Boeblingen 127.40 46,500
-----------------------------------------------
Butzbach 91.51 33,400
-----------------------------------------------
Darmstadt 116.99 42,700
-----------------------------------------------
Erlangen 74.25 27,100
-----------------------------------------------
Frankfurt am Main 122.19 44,600
-----------------------------------------------
Friedberg 93.42 34,100
-----------------------------------------------
Fuerth 74.25 27,100
-----------------------------------------------
Garmisch-
Partenkirchen 101.10 36,900
-----------------------------------------------
Geilenkirchen 80.27 29,300
-----------------------------------------------
Gelnhausen 126.58 46,200
-----------------------------------------------
Germersheim 88.77 32,400
-----------------------------------------------
Giebelstadt 101.37 37,000
-----------------------------------------------
Giessen 91.51 33,400
-----------------------------------------------
Grafenwoehr 75.89 27,700
-----------------------------------------------
Hanau 126.58 46,200
-----------------------------------------------
Hannover 87.40 31,900
-----------------------------------------------
Heidelberg 116.71 42,600
-----------------------------------------------
Idar-Oberstein 106.58 38,900
-----------------------------------------------
Ingolstadt 125.75 45,900
-----------------------------------------------
Kaiserslautern,
Landkreis 130.41 47,600
-----------------------------------------------
Kitzingen 101.37 37,000
-----------------------------------------------
Leimen 116.71 42,600
-----------------------------------------------
Ludwigsburg 127.40 46,500
-----------------------------------------------
Mainz 143.84 52,500
-----------------------------------------------
Mannheim 116.71 42,600
-----------------------------------------------
Munich 125.75 45,900
-----------------------------------------------
Nellingen 127.40 46,500
-----------------------------------------------
Neubruecke 106.58 38,900
-----------------------------------------------
Nuernberg 74.25 27,100
-----------------------------------------------
Ober Ramstadt 116.99 42,700
-----------------------------------------------
Oberammergau 101.10 36,900
-----------------------------------------------
Pirmasens 130.41 47,600
-----------------------------------------------
Rheinau 116.71 42,600
-----------------------------------------------
Schwabach 74.25 27,100
-----------------------------------------------
Schwetzingen 116.71 42,600
-----------------------------------------------
Seckenheim 116.71 42,600
-----------------------------------------------
Sembach 130.41 47,600
-----------------------------------------------
Stuttgart 127.40 46,500
-----------------------------------------------
Wertheim 101.40 37,000
-----------------------------------------------
Wiesbaden 143.84 52,500
-----------------------------------------------
Wuerzburg 101.40 37,000
-----------------------------------------------
Zirndorf 74.25 27,100
-----------------------------------------------
Zweibrueken 130.41 47,600
-----------------------------------------------
All cities other
than Augsburg,
Babenhausen, Bad
Aibling, Bad
Kreuznach, Bad
Nauheim,
Baumholder,
Berchtesgaden,
Berlin,
Birkenfeld,
Boeblingen,
Bonn, Bremen,
Bremerhaven,
Butzbach,
Cologne,
Darmstadt,
Delmenhorst,
Duesseldorf,
Erlangen,
Flensburg,
Frankfurt am
Main, Friedberg,
Fuerth,
Garlstedt,
Garmisch-
Partenkirchen,
Geilenkirchen,
Gelnhausen,
Germersheim,
Giebelstadt,
Giessen,
Grafenwoehr,
Grefrath,
Greven,
Gruenstadt,
Hamburg, Hanau,
Handorf,
Hannover,
Heidelberg,
Heilbronn,
Herongen,
Idar-Oberstein,
Ingolstadt,
Kaiserslautern,
Landkreis,
Kalkar,
Karlsruhe,
Kerpen,
Kitzingen,
Koblenz,
Leimen, Leipzig,
Ludwigsburg,
Mainz, Mannheim,
Moenchen-
Gladbach,
Muenster,
Munich,
Nellingen,
Neubruecke,
Noervenich,
Nuernberg, Ober
Ramstadt,
Oberammergau,
Osterholz-
Scharmbeck,
Pirmasens,
Rheinau,
Rheinberg,
Schwabach,
Schwetzingen,
Sembach,
Stuttgart,
Twisteden, Wahn,
Wertheim,
Wiesbaden,
Worms,
Wuerzburg,
Zirndorf, and
Zweibrueken 103.29 37,700
----------------------------------------------------------------------
Greece Athens 94.25 34,400
-----------------------------------------------
Argyroupolis 91.23 33,300
-----------------------------------------------
Elefsis 94.25 34,400
-----------------------------------------------
Ellinikon 94.25 34,400
-----------------------------------------------
Mt. Hortiatis 91.23 33,300
-----------------------------------------------
Mt. Parnis 94.25 34,400
-----------------------------------------------
Mt. Pateras 94.25 34,400
-----------------------------------------------
Nea Makri 94.25 34,400
-----------------------------------------------
Perivolaki 91.23 33,300
-----------------------------------------------
Piraeus 94.25 34,400
-----------------------------------------------
Souda Bay (Crete) 72.88 26,600
-----------------------------------------------
Tanagra 94.25 34,400
-----------------------------------------------
Thessaloniki 91.23 33,300
----------------------------------------------------------------------
Guatemala Guatemala City 103.01 37,600
----------------------------------------------------------------------
Holy See, The 159.18 58,100
----------------------------------------------------------------------
Hungary Budapest 89.04 32,500
----------------------------------------------------------------------
India Mumbai 156.19 57,011
-----------------------------------------------
New Delhi 73.75 26,920
----------------------------------------------------------------------
Indonesia Jakarta 103.50 37,776
----------------------------------------------------------------------
Ireland Dublin 80.55 29,400
-----------------------------------------------
Limerick 80.00 29,200
-----------------------------------------------
Shannon Area 80.00 29,200
----------------------------------------------------------------------
Italy Catania 78.63 28,700
-----------------------------------------------
Genoa 103.29 37,700
-----------------------------------------------
Gioia Tauro 85.48 31,200
-----------------------------------------------
La Spezia 103.29 37,700
-----------------------------------------------
Leghorn 99.45 36,300
-----------------------------------------------
Milan 237.53 86,700
-----------------------------------------------
Naples 131.23 47,900
-----------------------------------------------
Pisa 99.45 36,300
-----------------------------------------------
Pordenone-Aviano 109.59 40,000
-----------------------------------------------
Rome 159.18 58,100
-----------------------------------------------
Sardinia 81.37 29,700
-----------------------------------------------
Sigonella 78.63 28,700
-----------------------------------------------
Turin 118.63 43,300
-----------------------------------------------
Verona 75.89 27,700
-----------------------------------------------
Vicenza 110.68 40,400
-----------------------------------------------
All cities other
than Avellino,
Brindisi,
Catania,
Florence, Gaeta,
Genoa, Gioia
Tauro, La
Spezia, Leghorn,
Milan, Mount
Vergine, Naples,
Nettuno, Pisa,
Pordenone-
Aviano, Rome,
Sardinia,
Sigonella,
Turin, Verona,
and Vicenza 91.23 33,300
----------------------------------------------------------------------
Jamaica Kingston 112.88 41,200
----------------------------------------------------------------------
Japan Akashi 73.70 26,900
-----------------------------------------------
Atsugi 93.15 34,000
-----------------------------------------------
Camp Zama 93.15 34,000
-----------------------------------------------
Chiba-Ken 93.15 34,000
-----------------------------------------------
Fussa 93.15 34,000
-----------------------------------------------
Gifu 80.00 29,200
-----------------------------------------------
Gotemba 75.07 27,400
-----------------------------------------------
Haneda 93.15 34,000
-----------------------------------------------
Kanagawa-Ken 93.15 34,000
-----------------------------------------------
Komaki 80.00 29,200
-----------------------------------------------
Machida-Shi 93.15 34,000
-----------------------------------------------
Nagoya 103.52 37,786
-----------------------------------------------
Okinawa
Prefecture 123.56 45,100
-----------------------------------------------
Osaka-Kobe 145.30 53,036
-----------------------------------------------
Sagamihara 93.15 34,000
-----------------------------------------------
Saitama-Ken 93.15 34,000
-----------------------------------------------
Sasebo 73.70 26,900
-----------------------------------------------
Tachikawa 93.15 34,000
-----------------------------------------------
Tokyo 234.79 85,700
-----------------------------------------------
Tokyo-to 99.73 36,400
-----------------------------------------------
Yokohama 131.23 47,900
-----------------------------------------------
Yokosuka 113.42 41,400
-----------------------------------------------
Yokota 93.15 34,000
----------------------------------------------------------------------
Korea Camp Carroll 77.53 28,300
-----------------------------------------------
Camps Market 179.18 65,400
-----------------------------------------------
Chinhae 83.01 30,300
-----------------------------------------------
Chunchon 76.99 28,100
-----------------------------------------------
Colbern 179.18 65,400
-----------------------------------------------
K-16 179.18 65,400
-----------------------------------------------
Kimhae 86.03 31,400
-----------------------------------------------
Kimpo Airfield 179.18 65,400
-----------------------------------------------
Kwangju 82.19 30,000
-----------------------------------------------
Mercer 179.18 65,400
-----------------------------------------------
Munsan 75.62 27,600
-----------------------------------------------
Osan AB 93.42 34,100
-----------------------------------------------
Pusan 86.03 31,400
-----------------------------------------------
Pyongtaek 93.42 34,100
-----------------------------------------------
Seoul 179.18 65,400
-----------------------------------------------
Suwon 179.18 65,400
-----------------------------------------------
Taegu 97.53 35,600
-----------------------------------------------
Tongduchon 75.62 27,600
-----------------------------------------------
Uijongbu 106.85 39,000
-----------------------------------------------
Waegwan 77.53 28,300
-----------------------------------------------
All cities other
than Ammo Depot
#9, Camp
Carroll, Camps
Market,
Changwon,
Chinhae,
Chunchon,
Colbern, K-16,
Kimhae, Kimpo
Airfield,
Kunsan, Kwangju,
Mercer, Munsan,
Osan AB, Pusan,
Pyongtaek,
Seoul, Suwon,
Taegu,
Tongduchon,
Uijongbu, and
Waegwan 87.40 31,900
----------------------------------------------------------------------
Kuwait Kuwait City 166.85 60,900
-----------------------------------------------
All cities other
than Kuwait City 149.59 54,600
----------------------------------------------------------------------
Luxembourg 130.68 47,700
----------------------------------------------------------------------
Macedonia Skopje 96.99 35,400
----------------------------------------------------------------------
Malaysia Kuala Lumpur 131.51 48,000
-----------------------------------------------
All cities other
than Kuala
Lumpur 92.33 33,700
----------------------------------------------------------------------
Malta 108.22 39,500
----------------------------------------------------------------------
Mexico Hermosillo 91.23 33,300
-----------------------------------------------
Mazatlan 81.92 29,900
-----------------------------------------------
Mexico City 116.16 42,400
-----------------------------------------------
Monterrey 108.49 39,600
-----------------------------------------------
All cities other
than Ciudad
Juarez,
Cuernavaca,
Guadalajara,
Hermosillo,
Matamoros,
Mazatlan,
Merida, Metapa,
Mexico City,
Monterrey,
Nogales, Nuevo
Laredo,
Tapachula,
Tijuana, Tuxtla
Gutierrez, and
Veracruz 103.84 37,900
----------------------------------------------------------------------
Netherlands Amsterdam 144.93 52,900
-----------------------------------------------
Aruba 98.63 36,000
-----------------------------------------------
Brunssum 90.14 32,900
-----------------------------------------------
Eygelshoven 90.14 32,900
-----------------------------------------------
Hague, The 163.29 59,600
-----------------------------------------------
Heerlen 90.14 32,900
-----------------------------------------------
Hoensbroek 90.14 32,900
-----------------------------------------------
Hulsberg 90.14 32,900
-----------------------------------------------
Kerkrade 90.14 32,900
-----------------------------------------------
Landgraaf 90.14 32,900
-----------------------------------------------
Maastricht 90.14 32,900
-----------------------------------------------
Papendrecht 114.52 41,800
-----------------------------------------------
Rotterdam 114.52 41,800
-----------------------------------------------
Schaesburg 90.14 32,900
-----------------------------------------------
Schinnen 90.14 32,900
-----------------------------------------------
Schiphol 144.93 52,900
-----------------------------------------------
Ypenburg 163.29 59,600
-----------------------------------------------
All cities other
than Amsterdam,
Aruba, Brunssum,
Coevorden,
Eygelshoven, The
Hague, Heerlen,
Hoensbroek,
Hulsberg,
Kerkrade,
Landgraaf,
Maastricht,
Margraten,
Papendrecht,
Rotterdam,
Schaesburg,
Schinnen,
Schiphol, and
Ypenburg 83.29 30,400
----------------------------------------------------------------------
New Zealand Auckland 97.81 35,700
-----------------------------------------------
Wellington 92.60 33,800
----------------------------------------------------------------------
Nicaragua Managua 87.12 31,800
----------------------------------------------------------------------
Norway Oslo 83.76 30,573
-----------------------------------------------
Stavanger 96.44 35,200
-----------------------------------------------
All cities other
than Oslo and
Stavanger 98.08 35,800
----------------------------------------------------------------------
Panama Panama City 88.22 32,200
----------------------------------------------------------------------
Peru Lima 74.79 27,300
----------------------------------------------------------------------
Philippines Cavite 98.63 36,000
-----------------------------------------------
Manila 98.63 36,000
----------------------------------------------------------------------
Poland 72.33 26,400
----------------------------------------------------------------------
Portugal Alverca 145.48 53,100
-----------------------------------------------
Lajes Field 71.78 26,200
-----------------------------------------------
Lisbon 145.48 53,100
----------------------------------------------------------------------
Qatar Doha 95.30 34,786
----------------------------------------------------------------------
Russia Moscow 249.04 90,900
-----------------------------------------------
Saint Petersburg 113.70 41,500
-----------------------------------------------
Sakhalin Island 212.33 77,500
-----------------------------------------------
Vladivostok 212.33 77,500
-----------------------------------------------
Yekaterinburg 129.86 47,400
----------------------------------------------------------------------
Rwanda Kigali 86.30 31,500
----------------------------------------------------------------------
Saudi Arabia Jeddah 84.02 30,667
-----------------------------------------------
Riyadh 84.02 30,667
----------------------------------------------------------------------
Singapore 155.34 56,700
----------------------------------------------------------------------
South Africa Pretoria 110.14 40,200
----------------------------------------------------------------------
Spain Barcelona 108.49 39,600
-----------------------------------------------
Madrid 107.67 39,300
-----------------------------------------------
Rota 92.60 33,800
-----------------------------------------------
Valencia 111.51 40,700
----------------------------------------------------------------------
Switzerland Bern 139.45 50,900
-----------------------------------------------
Geneva 194.25 70,900
-----------------------------------------------
Zurich 107.45 39,219
-----------------------------------------------
All cities other
than Bern,
Geneva, and
Zurich 90.14 32,900
----------------------------------------------------------------------
Taiwan Taipei 122.42 44,685
----------------------------------------------------------------------
Thailand Bangkok 100.27 36,600
----------------------------------------------------------------------
Turkey Ankara 89.04 32,500
-----------------------------------------------
Elmadag 89.04 32,500
-----------------------------------------------
Izmir-Cigli 86.58 31,600
-----------------------------------------------
Manzarali 89.04 32,500
-----------------------------------------------
Yamanlar 86.58 31,600
----------------------------------------------------------------------
Ukraine Kiev 89.98 32,844
----------------------------------------------------------------------
United Arab Emirates Abu Dhabi 84.07 30,687
-----------------------------------------------
Dubai 116.31 42,452
----------------------------------------------------------------------
United Kingdom Basingstoke 112.60 41,099
-----------------------------------------------
Bath 112.33 41,000
-----------------------------------------------
Bracknell 170.14 62,100
-----------------------------------------------
Bristol 106.03 38,700
-----------------------------------------------
Cambridge 117.81 43,000
-----------------------------------------------
Caversham 202.19 73,800
-----------------------------------------------
Cheltenham 128.22 46,800
-----------------------------------------------
Chicksands 72.60 26,500
-----------------------------------------------
Croughton 105.75 38,600
-----------------------------------------------
Fairford 108.77 39,700
-----------------------------------------------
Farnborough 141.92 51,800
-----------------------------------------------
Felixstowe 123.29 45,000
-----------------------------------------------
Gibraltar 122.24 44,616
-----------------------------------------------
Harrogate 119.18 43,500
-----------------------------------------------
High Wycombe 170.14 62,100
-----------------------------------------------
Kemble 108.77 39,700
-----------------------------------------------
Lakenheath 150.96 55,100
-----------------------------------------------
Liverpool 106.30 38,800
-----------------------------------------------
London 213.15 77,800
-----------------------------------------------
Loudwater 143.84 52,500
-----------------------------------------------
Menwith Hill 119.18 43,500
-----------------------------------------------
Mildenhall 150.96 55,100
-----------------------------------------------
Oxfordshire 105.75 38,600
-----------------------------------------------
Plymouth 105.75 38,600
-----------------------------------------------
Portsmouth 105.75 38,600
-----------------------------------------------
Reading 170.14 62,100
-----------------------------------------------
Rochester 109.32 39,900
-----------------------------------------------
Southampton 121.10 44,200
-----------------------------------------------
Surrey 132.61 48,402
-----------------------------------------------
Waterbeach 120.27 43,900
-----------------------------------------------
West Byfleet 72.33 26,400
-----------------------------------------------
Wiltshire 113.97 41,600
-----------------------------------------------
All cities other
than
Basingstoke,
Bath, Belfast,
Birmingham,
Bracknell,
Bristol, Brough,
Bude, Cambridge,
Caversham,
Chelmsford,
Cheltenham,
Chicksands,
Croughton,
Dunstable,
Edinburgh,
Edzell,
Fairford,
Farnborough,
Felixstowe, Ft.
Halstead,
Gibraltar,
Glenrothes,
Greenham
Common,
Harrogate, High
Wycombe, Hythe,
Kemble,
Lakenheath,
Liverpool,
London,
Loudwater,
Menwith Hill,
Mildenhall,
Nottingham,
Oxfordshire,
Plymouth,
Portsmouth,
Reading,
Rochester,
Southampton,
Surrey,
Waterbeach,
Welford, West
Byfleet, and
Wiltshire 104.93 38,300
----------------------------------------------------------------------
Venezuela Caracas 156.16 57,000
----------------------------------------------------------------------
Vietnam Hanoi 128.22 46,800
----------------------------------------------------------------------