On March 4, 2026, the U.S. Internal Revenue Service (IRS) released an advance copy of Revenue Procedure 2026-16, potentially offering relief to individuals who failed to meet the eligibility requirements of either the bona fide residence test or the physical presence test under U.S. Internal Revenue Code section 911(d)(1)—and thus would not be able to 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 normal conduct of business and prevented the individuals from satisfying these tests.

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Fuente: KPMG