United States: IRS waives Section 911 requirements for departures from specified countries

Global Watch ()

The Internal Revenue Service (IRS) recently issued Revenue Procedure 2013-23 which waives the eligibility requirements of Internal Revenue Code Section 911(d)(1) for certain individuals living abroad who wish to claim foreign earned income and housing exclusions under Section 911. This favorable guidance applies to US citizens or residents who established residency or were physically present in the Central African Republic, Sudan, or Tunisia before certain dates but thereafter departed these countries because of war, civil unrest, or similar adverse conditions.