Details

  • Type: Publication series
  • Date: 3/25/2014

United States – IRS Guidance on Sec. 911 for Four Countries 

On March 24, 2014, the U.S. Internal Revenue Service released an advance copy of Rev. Proc. 2014-25, which indicates that for tax year 2013, the Treasury Department in consultation with the Department of State has determined that war, civil unrest, or similar adverse conditions precluded the normal conduct of business in Egypt, Lebanon, Pakistan, and Yemen. This will concern individuals who failed to meet the eligibility requirements of either the bona fide residence test or the physical presence test under U.S. Internal Revenue Code section 911(d)(1) – and thus may not exclude foreign earned income and housing cost amounts from gross income – because war, civil unrest, or similar adverse conditions in the aforementioned countries precluded the individuals from satisfying these requirements for the 2013 tax year.

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United States – IRS Guidance on Sec. 911 for Four Countries
 

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