Timing of the foreign earned income exclusion election:

Generally, a qualifying individual’s initial choice of the foreign earned income exclusion must be made with one of the following income tax returns:

1. A return filed by the due date (including any extensions),
2. A return amending a timely-filed return. Amended returns generally must be filed by the later of 3 years after the filing date of the original return or 2 years after the tax is paid, or
3. A return filed within 1 year from the original due date of the return (determined without regard to any extensions)