Eligibility requirements waived for Burundi | KPMG | GLOBAL

Rev. Proc. 2016-21: Section 911(d)(1) eligibility requirements waived for Burundi

Eligibility requirements waived for Burundi

The IRS today released an advanced version of Rev. Proc. 2016-21 concerning individuals who failed to meet the eligibility requirements of either the bona fide residence test or the physical presence test under section 911(d)(1)—and thus may not exclude foreign earned income and housing cost amounts from gross income—because war, civil unrest or similar adverse conditions in a foreign country precluded the individuals from satisfying these requirements for the 2015 tax year.


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Rev. Proc. 2016-21 [PDF 14 KB] lists only one country—Burundi— for which the eligibility requirements of section 911(d)(1) are waived for tax year 2015. The applicable date is May 14, 2015.

Accordingly, an individual who left Burundi on or after May 14, 2015, will be treated as a “qualified individual” for purposes of section 911 with respect to the period during which that person was present in, or was a bona fide resident of Burundi if that individual establishes a reasonable expectation of meeting the requirements of section 911(d) but for the adverse conditions. Persons who were first physically present (or established residency) in Burundi after May 14, 2015, are not eligible for this exception.

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