Form 2555 is not available for use with Form 1040-NR. The IRS explicitly states in the instructions for Form 1040-NR that Form 2555 does not apply to taxpayers filing Form 1040-NR. This is because Form 2555 is designed for U.S. citizens or resident aliens who are living abroad and wish to claim the Foreign Earned Income Exclusion or Foreign Housing Exclusion. Form 1040-NR is for nonresident aliens who are not eligible for these exclusions.
Instead, nonresident aliens filing Form 1040-NR must report all income effectively connected with a U.S. trade or business and may be subject to different tax rules, including withholding and tax treaties. The Foreign Earned Income Tax Worksheet referenced in Form 2555 instructions is also not applicable to Form 1040-NR filers.
For more information, refer to the instructions for Form 1040-NR, specifically the section on “Income Effectively Connected With U.S. Trade or Business,” which clarifies that Form 2555 is not used by Form 1040-NR filers.
Source:
https://www.irs.gov/pub/irs-pdf/i1040nr.pdf
Disclaimer: Always verify with the current Federal or State Department of Revenue Forms and Instructions for the most accurate and up-to-date guidance.