Waiver of Minimum Time Requirements
Minimum time requirement can be waived if a taxpayer must leave the foreign country due to war, civil unrest, or other adverse conditions.
In the first quarter of each year, the IRS produces a revenue procedure that lists the countries for which the Sec 911(d)(1) residency periods are waived due to adverse conditions (e.g., war or civil unrest) in those countries in the prior year. The waiving of the residency periods is permitted by Sec 911(d)(4).
Rev Proc 2023-19 states the eligibility requirements for 2022 have been waived for the following countries:
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Ethiopia for departures on or after January 3, 2022
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Iraq for departures on or after January 14, 2022
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Ukraine for departures on or after February 12, 2022
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Belarus for departures on or after February 28, 2022
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China for departures on or after April 11, 2022
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Mali for departures on or after July 29, 2022
Rev Proc 2024-17 states the eligibility requirements for 2023 have been waived for the following countries:
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Ukraine for departures on or after January 18, 2023
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Belarus for departures on or after January 26, 2023
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Sudan for departures on or after April 20, 2023
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Haiti for departures on or after July 27, 2023
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Niger for departures on or after August 2, 2023
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Iraq for departures on or after October 20, 2023
The eligibility requirements for 2024 were not available at publication date.