The U.S. Internal Revenue Service (IRS) has added South Sudan to the list of foreign countries for which a waiver is in effect for purposes of claiming the Internal Revenue Code section 911 exclusions for the 2013 tax year. In March 2014, the IRS had released Rev. Proc. 2014-25, which provides a current list of foreign countries and the departure dates for those countries for which the eligibility requirements of section 911(d)(1) are waived. Egypt, Lebanon, Pakistan, and Yemen were the countries originally listed. The IRS has now updated the list to include South Sudan.