rp-24-17.pdf

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Part III

Administrative, Procedural, and Miscellaneous

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

Rev. Proc. 2024-17

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
2023 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. 2023-19,
2023-13 I.R.B. 626.
SECTION 3. SCOPE
.01 For 2023, 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 18, 2023
Belarus January 26, 2023
Sudan April 20, 2023
Haiti July 27, 2023
Niger August 2, 2023
Iraq October 20, 2023

For example, for purposes of section 911 of the Code, an individual who left
Ukraine on or after January 18, 2023, will be treated as a qualified individual with
respect to the period during which that individual was present in, or was a bona fide
resident of, 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 were first
physically present or established residency in Ukraine after January 18, 2023, are not
eligible to qualify for the exception provided in section 911(d)(4) of the Code for 2023.
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 Kate Y. Hwa at (202) 317-5001 (not a toll free call).