Help - Accidentally Revoked Foreign Income Exclusion

I am new to this forum and cannot find any guidance on this point, but apologies if I missed it.

I accidentally revoked the foreign income exclusion by filing late returns in 2015 for tax years 2012-2014 claiming a foreign tax credit on the income that could have been excluded (and we did not file form 2555 during those years). It is a long story, but I took over doing the taxes from someone else in the family 2015, needed to quickly file backdated returns to 2012 (as they had stopped doing them) and did not appreciate that it mattered which way I did them (FTC vs FEIE) - prior to 2012, form 2555 had been filed with the returns each year, so the FEIE had been claimed, but I only just found this out recently.

My understanding is that by filing a return in 2012 claiming the FTC I revoked the FEIE from previous years. My question is can I file amended returns for 2012-14 including form 2555 each year to undo the accidental revocation or am I now bound to wait 5 years before I can claim the FEIE again?

Presumably you delivered those delinquent returns using the IRS streamlined procedures.  You could ask the IRS for consent to make another election in future years, although given previous delinquency this would be higher risk: https://www.law.cornell.edu/uscode/text/26/911

There is nothing in the law that permits filing an amended return after a revocation has been elected.

Thank you for replying so quickly. Yes I used the IRS streamlined procedures - they wrote back and asked for one late filing penalty but otherwise were happy with the position and tax paid.

It is really helpful to know that there is nothing in the law to permit the reversal of a revocation with an amended return, i.e. the revocation is done and that is it. I will look into asking for consent, but I understand that his can be quite complex so may not be worth it - I was just hoping that I could correct my mistake with a 1040X, but it appears not.