International Tax Blog

Code §911 Foreign Earned Income Exclusion - Adverse Conditions for 2018

Last week the IRS published Revenue Procedure 2019-15, which announced that Democratic Republic of the Congo, Cuba, Iraq, and Nicaragua are the countries for 2018 where it was determined that war, civil unrest, or similar adverse conditions precluded the normal conduct of business for purposes of Code § 911. The effective date for Democratic Republic of the Congo was December 14, 2018, the effective date for Cuba was January 4, 2018, the effective date for... Read more →

New Video: Form 2555 and the Foreign Earned Income Exclusion

Today we published a video discussing Form 2555, which is used to claim the foreign earned income exclusion. In the video, we discuss the general requirements for qualifying for the foreign earned income exclusion and go through the completion of Form 2555 line-by-line. You can view these videos and many others on our YouTube channel Andrew Mitchel Tax. Read more →

Code §911 Foreign Earned Income Exclusion - Adverse Conditions for 2014

This week the I.R.S. published Revenue Procedure 2015-25, which announced that Libya and Yemen are the only 2 countries for 2014 where it was determined that war, civil unrest, or similar adverse conditions precluded the normal conduct of business for purposes of Code § 911. The effective date for Libya was July 26, 2014, and the effective date for Yemen was September 24, 2014. Code § 911(a) allows a “qualified individual” to exclude foreign earned... Read more →

Code §911 Foreign Earned Income Exclusion - Adverse Conditions for 2013

Revenue Procedure 2014-25 announced that Egypt, Lebanon, Pakistan and Yemen are the only four countries for 2013 where it was determined that war, civil unrest, or similar adverse conditions precluded the normal conduct of business for purposes of Code § 911. The effective date for Egypt was July 3, 2013, the effective date for Lebanon was September 5, 2013, the effective date for Pakistan was August 9, 2013, and the effective date for Yemen was... Read more →

Code §911 Foreign Earned Income Exclusion for 2012 - Adverse Conditions

Revenue Procedure 2013-23 announced that the Central African Republic, Sudan and Tunisia are the only three countries for 2012 where it was determined that war, civil unrest, or similar adverse conditions precluded the normal conduct of business for purposes of Code § 911. The effective date for the Central African Republic was December 28, 2012, the effective date for Sudan was September 15, 2012, and the effective date for Tunisia was September 15, 2012. Code... Read more →

Code §911 Foreign Earned Income Exclusion for 2010 - Adverse Conditions

Revenue Procedure 2011-20 announced that Cote d'Ivoire and Haiti are the only two countries for 2010 where it was determined that war, civil unrest, or similar adverse conditions precluded the normal conduct of business for purposes of Code § 911. The effective date for Cote d'Ivoire was December 19, 2010 and the effective date for Haiti was January 13, 2010. Code § 911(a) allows a “qualified individual” to exclude foreign earned income and housing cost... Read more →

Code §911 Foreign Earned Income Exclusion Update

Code § 911(a) allows a “qualified individual” to exclude foreign earned income and housing cost amounts from gross income, typically referred to as the “foreign earned income exclusion.” Code § §911(d)(1) 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... Read more →