Rev. Proc. 2014-25 - Section 911(d)(1) eligibility requirements waived for Egypt, Lebanon, Pakistan and Yemen 

March 24: The IRS today released an advanced copy of Rev. Proc. 2014-25 concerning individuals who failed to meet the eligibility requirements of either the bona fide residence test or the physical presence test under 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 a foreign country precluded the individuals from satisfying these requirements for the 2013 tax year.

Rev. Proc. 2014-25 [PDF 12 KB] lists Egypt, Lebanon, Pakistan, and Yemen as countries for which the eligibility requirements of section 911(d)(1) are waived for tax year 2013.


An individual who left—


  • Egypt on or after July 3, 2013
  • Lebanon on or after September 5, 2013
  • Pakistan on or after August 9, 2013
  • Yemen on or after August 6, 2013

will be treated as a “qualified individual” for purposes of section 911 with respect to the period during which that person was present in, or was a bona fide resident of the respective country if the individual establishes a reasonable expectation of meeting the requirements of section 911(d) but for the adverse conditions.




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