If in [OtherIncomeTypeStatement] present in the return, ‘OtherIncomeLitCd’ has the value “FORM 2555”, then the sum of all corresponding ‘OtherIncomeAmt’ must be equal to the [ sum of all
Forms 2555, Line 45 ‘TotalIncomeExclusionAmt’ ] multiplied by negative 1 (i.e., multiply by minus 1).

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