On March 13, 2023, the U.S. Internal Revenue Service (IRS) released an advance copy of Revenue Procedure 2023-19, which concerns 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 would not be able to 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 normal conduct of business and prevented individuals from satisfying these requirements.1
The Revenue Procedure released on March 13, 2023, does not list any countries for tax year 2023, but provides the following list of countries with the corresponding departure dates for which the eligibility requirements of section 911(d)(1) are waived for tax year 2022.
Country | Date of departure on or after |
| Country | Date of departure on or after |
Ethiopia | January 3, 2022 |
| Belarus | February 28, 2022 |
Iraq | January 14, 2022 |
| People’s Republic of China
| April 11, 2022 |
Ukraine | February 12, 2022 |
| Mali | July 29, 2022 |