Section 911 Housing Rules Waived for Guinea, Madagascar Workers

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IRS says U.S. workers who left Guinea or Madagascar on or after specific dates in 2009 will get a waiver from the eligibility requirements for the foreign housing exclusion under tax code Section 911(d)(1). In Rev. Proc. 2010-17, IRS says it will give these individuals a waiver because adverse conditions in a foreign country prevented them from meeting the requirements. IRS says that for 2009, the treasury secretary, in consultation with the secretary of state, “has determined that war, civil unrest, or similar adverse conditions precluded the normal conduct of business” in these countries and thus waivers for eligibility for the housing exclusion would apply.