The U.S. IRS has issued Revenue Procedure 2023-19, which is scheduled to be formally published in Internal Revenue Bulletin 2023-13 on 27 March 2023. The Revenue Procedure concerns 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...