COUNTRIES THAT QUALIFY FOR EARNED INCOME EXCLUSION RESIDENCY EXCEPTION LISTED.
Rev. Proc. 92-63; 1992-2 C.B. 421
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
Rev. Proc. 91-29, 1991-1 C.B. 562
- Code Sections
- Subject Areas/Tax Topics
- Index Termsforeign earned income exclusionforeign housing cost exclusion
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic Citation92 TNT 177-9
Obsoleted by Rev. Proc. 97-51
Rev. Proc. 92-63
SECTION 1. PURPOSE
01 This revenue procedure provides information to any individual who fails to meet the eligibility requirements of section 911(d)(1) of the Internal Revenue Code because adverse conditions in a foreign country precluded the individual from meeting those requirements.
02 The Internal Revenue Service has previously listed countries for which the eligibility requirements of section 911(d)(l) of the Code are waived under section 911(d)(4) because of adverse conditions in those countries during the time periods stated. See Rev. Proc. 91- 29, 1991-1 C.B. 562, Rev. Proc. 90-55, 1990-2 C.B. 638, Rev. Proc. 86-39, 1986-2 C.B. 701, and Rev. Proc. 81-23, 1981-1 C.B. 693. This revenue procedure relists countries where the adverse conditions are still in effect, adds countries where periods of adverse conditions occurred after the publication of the list in Rev. Proc. 91-29, and removes countries where the adverse conditions ended after the publication of Rev. Proc. 91-29. Rev. Proc. 91-29, Rev. Proc. 90-55, Rev. Proc. 86-39, and Rev. Proc. 81-23 remain in full force and effect; the older periods listed therein are omitted from this revenue procedure solely for brevity.
SEC. 2. BACKGROUND
01 Section 911(a) of the Code allows a "qualified individual," as defined in section 911(d)(1), to exclude foreign earned income and housing cost amounts from gross income. Section 911(c)(3) allows a qualified individual to deduct housing cost amounts from gross income.
02 Section 911(d)(1) of the Code defines the term "qualified individual" as an individual whose tax home is in a foreign country and who is (A) a citizen of the United States and establishes to the satisfaction of the Secretary of the Treasury that the individual has been a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire taxable year, or (B) a citizen or resident of the United States who, during any period of 12 consecutive months, is present in a foreign country or countries during at least 330 full days.
03 Section 911(d)(4) of the Code provides an exception to the eligibility requirements of section 911(d)(1). An individual will be treated as a qualified individual with respect to a period in which the individual was a bona fide resident of, or was present in, a foreign country if the individual left the country during a period for which the Secretary of the Treasury, after consultation with the Secretary of State, determines that individuals were required to leave because of war, civil unrest, or similar adverse conditions that precluded the normal conduct of business. An individual must establish that but for those conditions the individual could reasonably have been expected to meet the eligibility requirements. Further, an individual must have established residency or have been physically present in the foreign country on or prior to the date that the Secretary of the Treasury determines that individuals were required to leave the foreign country. Individuals who establish residency or are first physically present in the foreign country after the date that the Secretary prescribes, but during the period for which the Secretary determines that individuals were required to leave the foreign country, shall not be treated as qualified individuals under section 911(d)(4) pursuant to section 911(d)(4)(C).
04 For purposes of section 911(d)(4) of the Code, the Secretary of the Treasury in consultation with the Secretary of State, has determined that war, civil unrest, or similar adverse conditions that precluded the normal conduct of business existed in the following countries during the specified periods:
Country On or After On or before
_______ ___________ ____________
Afghanistan April 23, 1979 (still in effect)
Bahrain January 17, 1991 April 9, 1991
Bosnia and
Hercegovina April 7, 1992 (still in effect)
Ethiopia April 25, 1991 July 9, 1991
Haiti October 29, 1991 (still in effect)
Iran September 1, 1978 (still in effect)
Iraq August 3, 1990 April 9, 1991
Jordan December 26, 1990 April 1, 1991
Kuwait August 3, 1990 April 9, 1991
Lebanon August 31, 1979 (still in effect)
Libya August 31, 1979 August 31, 1992
Mauritania January 13, 1991 April 1, 1991
Morocco January 11, 1991 March 22, 1991
Oman January 17, 1991 April 9, 1991
Pakistan January 15, 1991 April 11, 1991
Qatar January 17, 1991 April 9, 1991
Saudi Arabia January 17, 1991 April 9, 1991
Somalia December 21, 1990 July 5, 1991
Sudan December 26, 1990 April 8, 1991
Tanzania January 25, 1991 March 16, 1991
United Arab Emirates January 17, 1991 April 9, 1991
Yemen August 18, 1990 March 29, 1991
Yugoslavia July 4, 1991 August 8, 1991
September 19, 1991 December 25, 1991
June 13, 1992 (still in effect)
Zaire September 24, 1991 (still in effect)
05 Accordingly, for purposes of section 911 of the Code, an individual who left one of the foregoing countries during the specified period shall be treated as a qualified individual with respect to the period during which that individual was a bona fide resident of, or present in, that foreign country if the individual establishes a reasonable expectation of meeting the requirements of section 911(d) but for those conditions.
SEC. 3. INQUIRIES
A taxpayer who needs assistance on how to claim this exclusion, or on how to file an amended return, should contact a local IRS Office or, for a taxpayer residing or traveling outside the United States, the nearest overseas IRS office.
DRAFTING INFORMATION
The principal author of this revenue procedure is E. Leslie Berkowitz of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure contact Ms. Berkowitz on (202) 622-3850 (not a toll-free call).
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
Rev. Proc. 91-29, 1991-1 C.B. 562
- Code Sections
- Subject Areas/Tax Topics
- Index Termsforeign earned income exclusionforeign housing cost exclusion
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic Citation92 TNT 177-9