To qualify for this relief, an individual must have established residency, or have been physically present, in the foreign country on or before the above applicable dates. Individuals seeking to qualify for the FEIE because they could reasonably have been expected to have been present in a foreign country for 330 days but for war, civil unrest, or similar adverse conditions, and have met the other requirements for qualification, may use any 12-month period to meet the qualified individual requirement.
For example, consider an individual who arrived in Haiti on January 1 and was present there until July 27, 2023, and who establishes that he reasonably expected to work in Haiti for the entire calendar year. If the individual departed Haiti on or after July 27, 2023, that individual will be considered to have met the physical presence test despite not having been present in Haiti for 330 days. He will be considered a qualifying individual for the periods of January 1-July 27, 2023, assuming the other requirements for qualification under section 911 are met.
However, the same individual would not qualify to utilize the benefits of the waiver if the date he was first physically present, or established bona fide residency, in Haiti was after July 27, 2023, which is the date on or after which the Secretary of the Treasury determined, after consultation with the Secretary of State, that individuals were required to leave Haiti because of war, civil unrest, or similar adverse conditions that precluded the normal conduct of business.