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Countries Eligible for Waiver of Residency Requirement Due to Civil Unrest Released for US Expatriates

Federal Tax Day – Current,I.1,Countries for Which Former Residents Eligible for Waiver of Residency Requirements Due to Civil Unrest Released (Rev. Proc. 2014-25),(Mar. 25, 2014)

The IRS has released a list of countries for which the existence of adverse conditions during specified periods may excuse failure by a taxpayer to meet the foreign presence or residency requirements of Code Sec. 911(d)(1) for tax year 2013. An individual who left one of the countries listed on or after the specified departure date will be treated as a qualified individual for purposes of the foreign earned income and housing cost exclusions if the individual can establish that, but for those adverse conditions, he or she could reasonably have been expected to meet the eligibility requirements.

Those countries are:

  • Egypt, for departures on or after July 3, 2013;
  • Lebanon, for departures on or after September 5, 2013;
  • Pakistan, for departures on or after August 9, 2013; and
  • Yemen, for departures on or after August 6, 2013.

Rev. Proc. 2014-25, 2014FED ¶46,298

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