Covid-19 has caused a global health emergency and is an ‘adverse condition’ meriting relief for individuals that reasonably expected to become a “qualified individual” for purposes of claiming the foreign earned income exclusion, FEIE, under IRC section 911, but left the foreign jurisdiction during the period described in Revenue Procedure 2020-27.
Do read the revenue procedure carefully if you think this may apply to you!
There may be things you need to do later in 2020 for this to be available to you.
Rev. Proc, 2020-27 will be published in Internal Revenue Bulletin 2020-20 to be issued on May 11, 2020