If an individual has multiple foreign employers, all foreign earned income (for that individual taxpayer) would be combined on to one Form 2555 Foreign Earned Income. The IRS only allows two Forms 2555 to be filed per return (one for the taxpayer and one for the spouse). This is because completing more than one Form 2555 for an individual would result in the maximum foreign exclusion being doubled in the return.
We would suggest listing the information of one employer on the form but adding together the amounts from all jobs. This would then require paper filing the return in order to attach a statement providing the information on the additional employer(s) and explaining the breakdown of the amounts between the various employers.
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