IRS Determines Countries In Which Early Departure Will Not Cause Disallowance of Foreign Earned Income Exclusion

In Rev Proc. 2008-22, the IRS has determined that Chad, Serbia and Yemen have such dangerous conditions that if you are required to leave before your fully qualify for the foreign earned income exclusion, you may still take the exclusion since your departure is justified under tax law due to the perilous country in which you were living and working. Interesting to note that if you are in North Korea or  Somalia you will have to stay the required time or meet qualification standards or you will lose the expatriation earned income exclusion.