The U.S. IRS has published Internal Revenue Bulletin 2022-13, which includes Rev. Proc. 2022-18 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. In this respect, an exception is provided so that an individual will be treated as a qualified individual with respect to a period in which the individual was a bona fide resident of, or was present in, a foreign country if the individual left the country during a specified period due to adverse conditions and it is...