Adverse Living Conditions

Description and Definition of Adverse Living Conditions

The term Adverse Living Conditions relates to the waiver of time requirements for the foreign earned income exclusion. Adverse Living Conditions are war, civil unrest, and similar conditions that prevent a taxpayer from staying in a country. You must show that you would have otherwise stayed in the country long enough to meet the time requirements for the foreign earned income exclusion. The IRS has a strict definition of adverse living conditions, and it publishes a list of qualifying countries.

Resources

See Also

Further Reading

• Adverse Living Conditions in the West's Tax Law Dictionary
• Adverse Living Conditions in “A Dictionary of Taxation”