IRS Issues Revenue Procedure on Foreign Earned Income Exclusion Eligibility Relief

The IRS issued a revenue procedure providing relief for individuals who failed to meet the eligibility requirements for the foreign earned income exclusion under I.R.C. §911(d)(1) for 2025 due to adverse conditions in foreign countries. The revenue procedure includes a list of affected countries and the exclusion application process. [Rev. Proc. 2026-16, 03/04/26]

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