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COUNTRIES THAT QUALIFY FOR EARNED INCOME EXCLUSION RESIDENCY EXCEPTION LISTED.

AUG. 31, 1992

Rev. Proc. 92-63; 1992-2 C.B. 421

DATED AUG. 31, 1992
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference

    Rev. Proc. 91-29, 1991-1 C.B. 562

  • Code Sections
  • Subject Areas/Tax Topics
  • Index Terms
    foreign earned income exclusion
    foreign housing cost exclusion
  • Jurisdictions
  • Language
    English
  • Tax Analysts Electronic Citation
    92 TNT 177-9
Citations: Rev. Proc. 92-63; 1992-2 C.B. 421

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).

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference

    Rev. Proc. 91-29, 1991-1 C.B. 562

  • Code Sections
  • Subject Areas/Tax Topics
  • Index Terms
    foreign earned income exclusion
    foreign housing cost exclusion
  • Jurisdictions
  • Language
    English
  • Tax Analysts Electronic Citation
    92 TNT 177-9
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