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TaxMama TaxMama® - Tax Information with a Mother's touch http://taxmama.com Eva Rosenberg, EA is the publisher of TaxMama.com, where your tax questions are answered.

Eva is the author of several books and ebooks, including Small Business Taxes Made Easy. Eva teaches a tax pro course at IRSExams.com and other tax courses at http://www.cpelink.com/teamtaxmama.

03/14/2023

Foreign Earned Income Exclusion residency waived in war-torn countries and certain others:
https://www.irs.gov/pub/irs-drop/rp-23-19.pdf
Revenue Procedure 2023-19 provides a waiver under section 911(d)(4) for the time requirements for individuals electing to exclude their foreign earned income who must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country. Rev. Proc. 2023-19 adds Ethiopia, Iraq, Ukraine, Belarus, China, and Mali to the list of waiver countries for tax year 2022 for which the minimum time requirements are waived.
Generally, U.S. citizens or resident aliens living and working abroad are taxed on their worldwide income. However, if their tax home is in a foreign country and they meet either the bona fide residence test or the physical presence test, they can choose to exclude from their income a limited amount of their foreign earned income ($120,000 for 2022).
Both the bona fide residence test and the physical presence test contain minimum time requirements.

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