The U.S. IRS has issued Rev. Proc. 2019-15 concerning the foreign earned income exclusion for individuals who failed to meet the eligibility requirements because adverse conditions in a foreign country precluded the individual from meeting those requirements. The foreign earned income exclusion is provided for qualified individuals living/working abroad, subject to certain conditions. For 2018, the maximum exclusion amount is USD 103,900.
The conditions for the exclusion include that the in…