2012 Foreign Earned Income

Government + International + Tax
April 8, 2013
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Heads-up to qualified individuals under § 911(d) of the IRC, whose foreign earned income and housing costs are exempt from taxation under §§ 911(a) and (c)(4).

While ordinarily you’d have to live overseas for the entire taxable year, or be present overseas for at least 330 days of any consecutive 12 month period, under § 911(d)(4) you can qualify for the exemption even if you don’t meet the residency/presence requirements if you were required to leave because of war, civil unrest, or similar adverse conditions that precluded the normal conduct of business (as determined by the Secretary of the Treasury), and you can establish you had a reasonable expectation of meeting the residency/presence requirements but for those conditions.

Each designated country has a departure date associated with it. To qualify for the exemption despite not meeting the residency/presence requirements, one must reside or be present on or prior to the departure date and depart on or after the departure date.

Countries designated by the Secretary for 2012 and their respective departure dates are:

Central African Republic » December 28, 2012

Tunisia » September 15, 2012

Sudan » September 15, 2012

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