IRS written determination 201444023

Private letter rulings and published taxpayer determination letters. Native document type is retained separately; a determination letter is not labeled a private letter ruling. These taxpayer-specific releases cannot be used or cited as precedent under 26 USC 6110(k)(3); applicability and current legal force are not independently certified. Keep repeated UILC subjects attached to one actual numbered document.

Internal Revenue Service
Department of the Treasury
Washington, DC 20224
Number: 201444023
Release Date: 10/31/2014
Index Number: 911.11-03
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Third Party Communication: None
Date of Communication: Not Applicable
Person To Contact:
------------------------, ID No. ----------------
Telephone Number:
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Refer Reply To:
CC:INTL:B02
PLR-118975-14
Date:
July 24, 2014
TY: ------
Legend:
Taxpayer=--------------------
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Spouse=---------------------------------------
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Country X =--------
Country Y=--------------
Year 1=------
Year 2=------
Year 3=------
Year 4=------
Dear -------------:
This is in response to a letter received in this office on March 10, 2014,
requestingpermission to reelect the provisions of section 911 of the Internal Revenue
Code (“Code”) beginning with Taxpayer’s Year 4 taxable year. Additional information
was submitted in a letter dated June 30, 2014.
The rulings contained in this letter are basedupon information and
representations submitted by Taxpayer and accompanied by a penalty of perjury
statement executed by an appropriate party. While this office has not verified any of the
material submitted in support of the request for rulings, it is subject to verification on
examination.
Taxpayer lived and worked in Country X from Year 1 through Year 3. In Year 1,
Taxpayer elected to exclude his foreign earned income under section 911. In Year 2,
Taxpayer revoked the section 911 election. In Year 3, Taxpayer was transferred to his

PLR-118975-14
2
employer’s Country Y office. Taxpayer moved to Country Y on December 30, Year 3
and began his bona fide residency in Country Y on January 1, Year 4.
The individual income tax rate in Country X was substantially higher than the
individual income tax rate in Country Y. Pursuant to section 911(e)(2) and Treas. Reg.
§1.911-7(b)(2), Taxpayer seeks the consent of the Commissioner to reelect to exclude
foreign earned income under section 911(a)(1) beginning with Year 4.
Treas. Reg. §1.911-7(b) provides that if an individual revoked an election to
exclude foreign earned income under section 911(a) of the Code and within five taxable
years the individual wishes to reelect the exclusion, then the individual may apply for
consent to the reelection by requesting a ruling from the Associate Chief Counsel
(International). In determining whether to consent to a reelection, the Associate Chief
Counsel (International) or his delegate may consider any facts and circumstances
relevant to the determination. Relevant facts and circumstances may include a move
from one taxing jurisdiction to another taxing jurisdiction with differing tax rates.
Accordingly, based solely on the information and representations set forth above,
Taxpayer may reelect the section 911 foreign earned incomeexclusion for Year 4 and
subsequent tax years.
No opinion is expressed as to whether Taxpayer satisfied the requirements for
the exclusion provided under section 911(a).
This ruling is directed only to the taxpayer who requested it. Section 6110(k)(3)
provides that it may not be used or cited as precedent.
In accordance with the Power of Attorney on file with this office, a copy of this
letter is being sent to your authorized representative.
Sincerely,
Jeffery G. Mitchell
Chief, Branch 2
Office of Associate Chief Counsel
(International)
cc: