U.S. taxpayers working in foreign countries generally can claim the foreign earned income exclusion (or deduct housing costs) on their tax returns. However, war and civil unrest can disrupt local business and prevent some taxpayers from meeting the IRS’s requirements to claim the exclusion. In Rev. Proc. 2025-17, the IRS announced an eligibility waiver for individuals who have worked or are working in Ukraine, Iraq, Haiti and Bangladesh. For the waiver to apply, taxpayers must be able to establish they were residents of one of these countries during the applicable time period and that they’d have met the requirements if not for adverse conditions. For more details: https://bit.ly/3Fk24QU
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