Announcement 2014-28 provides guidance to U.S. citizens or resident aliens living and working abroad whose tax home is in a foreign country and meet either the bona fide residence test or the physical presence test, choosing to exclude from their income a limited amount of their foreign earned income ($99,200 for 2014). Both the bona fide residence test and the physical presence test contain minimum time requirements. The minimum time requirements can be waived, however, for those who must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country. Rev. Proc. 2014-25 contains the list of countries for tax year 2013 for which the minimum time requirements are waived. However, that list is incomplete. South Sudan and its departure date have been added.