# Rev. Proc. 2019-15: 26 CFR 1.911-2: Qualified Individuals (Also: Part I, §§911; 1.911-2.)

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URL: https://www.frixlaw.com/law-library/statutes/IRS_RP_2019_15

## Section

- **Citation:** Rev. Proc. 2019-15
- **Heading:** 26 CFR 1.911-2: Qualified Individuals (Also: Part I, §§911; 1.911-2.)
- **Jurisdiction:** Federal
- **Kind:** IRS revenue procedures
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Internal Revenue Bulletin / IRB 2019 / Revenue Procedure / Rev. Proc. 2019-15

## Text

Part III

Administrative, Procedural, and Miscellaneous

26 CFR 1.911-2: Qualified Individuals
(Also: Part I, §§911; 1.911-2.)

Rev. Proc. 2019-15

SECTION 1. PURPOSE
.01 This revenue procedure provides information to any individual who failed to
meet the eligibility requirements of section 911(d)(1) of the Internal Revenue Code
because adverse conditions in a foreign country precluded the individual from meeting
those requirements.
.02 The Internal Revenue Service previously has listed countries for which the
eligibility requirements of section 911(d)(1) of the Code are waived under section
911(d)(4) because of adverse conditions in those countries. See Rev. Proc. 2018-23,
2018-17, I.R.B. 516.
SECTION 2. BACKGROUND
.01 Section 911(a) of the Code allows a "qualified individual," as defined in
section 911(d)(1), to exclude from gross income the individual's foreign earned income
and the housing cost amount.
.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 section 911(d)(1)
de 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 section 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.
SECTION 3. APPLICATION
.01 For 2018, 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:
Country
Date of Departure On or After
Congo, Democratic Republic of the
December 14, 2018
Cuba
January 4, 2018
Iraq
September 28, 2018
Nicaragua
July 6, 2018

For example, for purposes of section 911 of the Code, an individual who left the
Democratic Republic of Congo on or after December 14, 2018, will 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, the Democratic Republic of Congo if the individual
establishes a reasonable expectation that he or she would have met the requirements
of section 911(d) but for those conditions
ho left the
Democratic Republic of Congo on or after December 14, 2018, will 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, the Democratic Republic of Congo if the individual
establishes a reasonable expectation that he or she would have met the requirements
of section 911(d) but for those conditions.
.02 To qualify for relief under section 911(d)(4) of the Code, an individual must
have established residency, or have been physically present, in the foreign country on
or before the date that the Secretary of the Treasury determines that individuals were
required to leave the foreign country. For example, individuals who were first physically
present or established residency in the Democratic Republic of Congo after December
14, 2018, are not eligible to qualify for the exception provided in section 911(d)(4) of the
Code for taxable year 2018.
SECTION 4. EFFECT ON OTHER DOCUMENTS
Previously issued revenue procedures under section 911(d)(4) remain in full
force and effect. However, Rev. Proc. 2018-23, 2018-17, I.R.B. 516, is supplemented.
SECTION 5. INQUIRIES
A taxpayer who needs assistance on how to claim this exclusion, or on how to
file an amended return, should consult the section under the heading Foreign Earned
Income Exclusion at https://www.irs.gov/individuals/international-taxpayers/us-citizens-
and-resident-aliens-abroad; consult the section under the heading How to Get Tax
Help at the same web address; or contact a local IRS office.

SECTION 6. 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 Kate Y. Hwa at (202) 317-5001 (not a toll free call).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/IRS_RP_2019_15. Check the current official text before relying on it. Not legal advice.