SECTION 2. BACKGROUND
Internal Revenue Bulletin 2013-17 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Sections 911(a) and (c)(4) of the Code allow a “qualified individual,” as defined in section 911(d) to exempt from tax
April 22, 2013 978 2013–17 I.R.B.
ation the individual’s foreign earned income and the housing cost amount.
.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
Date of Departure
Country On or after
Central African Republic December 28, 2012 Sudan September 15, 2012 Tunisia September 15, 2012
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 For 2012, 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:
cal IRS Office or, for a taxpayer residing or traveling outside the United States, the nearest overseas IRS office.
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