From Page 2 of Publication 54:
If you claim the foreign earned income exclusion, the
housing exclusion, or both, you must figure the
tax on your nonexcluded income using the tax
rates that would have applied had you not
claimed the exclusions. See the Instructions for
Form 1040 and complete the Foreign Earned
Income Tax Worksheet to figure the amount of
tax to enter on Form 1040, line 44.