rp-25-17.pdf

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing.

This collection currently includes the publisher’s available advance-release directory. Historical bulletin renditions are discovered separately; an advance-release record alone does not certify the collection archive complete.

26 CFR 1.911-2: Qualified Individuals.
(Also: Part I, § 911.)

Rev. Proc. 2025-17

SECTION 1. PURPOSE
This revenue procedure provides information to any individual who failed to meet
the eligibility requirements of section 911(d)(1) of the Internal Revenue Code (Code) for
2024 because of adverse conditions in a foreign country.
SECTION 2. BACKGROUND
.01 Section 911 allows a “qualified individual,” as defined in section 911(d)(1), to
elect to exclude from gross income the foreign earned income and to exclude or deduct
the housing cost amount of such individual.

.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 In addition, section 911(d)(4) of the Code provides that 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.
.04 The Internal Revenue Service previously has listed countries for which the
eligibility requirements of section 911(d)(1) of the Code are waived under section
911(d)(4) because of adverse conditions in those countries. See Rev. Proc. 2024-17,
2024-15 I.R.B. 873.

SECTION 3. SCOPE
.01 For 2024, the Secretary of the Treasury, in consultation with the Secretary of
State, has determined that war, civil unrest, or similar adverse conditions precluded the
normal conduct of business in the following countries beginning on the specified date:
Country Date of Departure On or After

Ukraine January 13, 2024
Iraq January 18, 2024
Haiti January 23, 2024
Bangladesh August 5, 2024
For example, for purposes of section 911 of the Code, an individual who left
Ukraine on or after January 13, 2024, will be treated as a qualified individual with
respect to the period during which that individual was a bona fide resident of, or was
present in, Ukraine if the individual establishes a reasonable expectation that he or
she would have met the requirements of section 911(d) but for those conditions.
.02 To qualify for relief under section 911(d)(4) of the Code, an individual must
have established residency, or have been physically present, in the foreign country
on or before the date that the Secretary of the Treasury determines that individuals
were required to leave the foreign country. For example, individuals who first
established residency or were physically present in Ukraine after January 13, 2024,
are not eligible to qualify for the exception provided in section 911(d)(4) of the Code
for 2024.
SECTION 4. APPLICATION
A taxpayer who needs assistance on how to claim this exclusion, or on how to
file an amended return, should consult the foreign earned income exclusion topic at
https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-
exclusion or contact a local IRS office.

SECTION 5. DRAFTING INFORMATION
The principal author of this revenue procedure is Kate Y. Hwa of the Office of
Associate Chief Counsel (International). For further information regarding this revenue
procedure contact Ms. Hwa on (202) 317-5001 (not a toll-free call).