IRS Rev. Proc.: Waiver of Income Exclusion Requirement for Qualified Individuals (IRC §911)

The IRS released guidance providing a waiver under §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. The guidance includes: 1) how to qualify for the relief; and 2) how to claim the exclusion of foreign earned income to exclude or file an amended return. [Rev. Proc. 2025-17, 2025-13 I.R.B. __ (March 24, 2025)

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