A taxpayer revokes an election to claim the foreign earned income exclusion by: Filing Form 673, Statement for Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion(s). Making a statement on the return for the first year the change is made. Requesting permission from the IRS by the due date of the return (with extension). Rescinding Form 2350, Application for Extension of Time To File U.S. Income Tax Return