The IRS provided a Rev Proc (20-27) for those who had to return home and missed the presence test as a result.
There is also an "everyday" exception for a waiver based on adverse or emergency conditions.
I have a feeling both apply for one of my clients in particular who was teaching at a university in Africa and was booted out of the country due to the pandemic.
Is one better than the other? Is anyone using this?
How would I go about filing by using the rev proc? Do I just claim the FEIE and attach an explanation to the e-file?