Rev. Proc. 2020-27 will be published in Internal Revenue Bulletin 2020-20, to be issued on May 11, 2020.
Revenue Procedure 2020-27 provides that The Secretary of the Treasury has determined that the global health emergency caused by the outbreak of COVID-19 is an adverse condition that precludes the normal conduct of business globally. Therefore, relief is being provided to any individual that reasonably expected to become a “qualified individual” for purposes of claiming the foreign earned income exclusion under section 911 but left the foreign jurisdiction during the period described in this revenue procedure.