FOREIGN EARNED INCOME EXCLUSION
March 11, 2011 – 11:36 amThe IRS periodically lists countries for which the eligibility requirements for the foreign earned income exclusion under §911(d)(1) are waived because adverse conditions prevented individuals from meeting those requirements. Under §911(d)(4), an individual who is required to leave one of the listed countries because of war, civil unrest, or other similar adverse conditions will be treated as a qualified individual if he or she establishes a reasonable expectation of meeting the bona fide residence test or physical presence test, but for the adverse conditions.
In Rev. Proc. 2011-20, the waiver applies to eligible individuals who left one of the listed countries on or after the dates shown.
• Cote d’Ivoire (Ivory Coast) – date of departure on or after December 19, 2010
• Haiti – date of departure on or after January 13, 2010
Form 2555, Foreign Earned Income Exclusion, is used to calculate and claim the exclusion.
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