SECTION 3. APPLICATION

.01 For 2015, 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 country beginning on the specified date:

Date of Departure

Country On or After

Burundi May 14, 2015

Accordingly, for purposes of section 911 of the Code, an individual who left the Burundi on or after May 14, 2015, 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, Burundi if the individual establishes a reasonable expectation of meeting 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 prior to the date that the Secretary of the Treasury determines that individuals were required to leave the foreign country. Individuals who establish residency, or are first physically present, in the foreign country after the date that the Secretary prescribes will not be treated as qualified individuals under section 911(d)(4) of the Code. For example, individuals who were first physically present or established residency in Burundi after May 14, 2015, are not eligible to qualify for the exception provided in section 911(d)(4) of the Code for taxable year 2015.