The COVID-19 virus has caused a global health emergency that has prompted the Department of the Treasury and the Internal Revenue Service to provide a waiver of the time requirements of Internal Revenue Code section 911(d)(1).
If, due to the COVID-19 emergency, you were required to leave:
- The People’s Republic of China (excluding the Special Administrative regions of Hong Kong and Macau) on or after December 1, 2019, but on or before July 15, 2020; or
- Another foreign country on or after February 1, 2020, but on or before July 15, 2020;
You may still be able to meet requirements of the bona fide residence or physical presence test for 2019 or 2020 for purposes of determining the foreign earned income exclusion and housing cost exclusion or deduction. For more information and examples see Revenue Procedure 2020-27 (PDF).
If you are claiming this waiver for tax year 2019, write “Revenue Procedure 2020-27” across the top margin of your Form 2555, and attach it to your 2019 income tax return.