rp-09-22.pdf

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Part III

Administrative, Procedural, and Miscellaneous

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement;
determination of correct tax liability.
(Also: Part I, §911, 1.911-1.)

Rev. Proc. 2009-22

SECTION 1. PURPOSE
.01 This revenue procedure provides information to any individual who failed to
meet the eligibility requirements of §911(d)(1) of the Internal Revenue Code because
adverse conditions in a foreign country precluded the individual from meeting those
requirements for taxable year 2008.
.02 This revenue procedure lists the countries for which the eligibility
requirements of §911(d)(1) are waived for taxable year 2008.

SECTION 2. BACKGROUND
.01 Section 911(a) of the Code allows a “qualified individual,” as defined in

§911(d)(1), to exclude foreign earned income and housing cost amounts from gross
income. Section 911(c)(4) of the Code allows a qualified individual to deduct housing
cost amounts from gross income.
.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 §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 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 2008, 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:
Date of Departure

Country On or after
Chad February 3, 2008
Serbia February 22, 2008
Yemen April 7, 2008
.05 Accordingly, for purposes of §911 of the Code, an individual who left one of
the foregoing countries on or after the specified departure date during 2008 shall 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, such foreign country, if the individual
establishes a reasonable expectation of meeting the requirements of §911(d) but for
those conditions.
.06 To qualify for relief under §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 shall not be
treated as qualified individuals under §911(d)(4) of the Code. For example, individuals
who are first physically present or establish residency in Chad after February 3, 2008,
are not eligible to qualify for the exception provided in §911(d)(4) of the Code for taxable
year 2008.

SECTION 3. INQUIRIES
A taxpayer who needs assistance on how to claim this exclusion, or on how to

file an amended return, should contact a local IRS Office or, for a taxpayer residing or
traveling outside the United States, the nearest overseas IRS office.

SECTION 4. 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 Ms. Hwa on (202) 622-3840 (not a toll free call).