Rev. Proc. 2023-19, page 626.

Generally, U.S. citizens or resident aliens living and working abroad are taxed on their worldwide income. However, if their tax home is in a foreign country and they meet either the bona fide residence test or the physical presence test,

they can choose to exclude from their income a limited amount of their foreign earned income (up to $120,000 for 2022). Both the bona fide residence test and the physical presence test contain minimum time requirements. Revenue Procedure 2023-19 provides a waiver under section 911(d)(4) for the time requirements for individuals electing to exclude their foreign earned income who must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country. Rev. Proc. 2023-19 adds Ethiopia, Iraq, Ukraine, Belarus, China, and Mali to the list of waiver countries for tax year 2022 for which the minimum time requirements are waived.

March 27, 2023 2 Bulletin No. 2023–13