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The IRS has revised its guidance for people fleeing conflict and other “adverse conditions” in certain foreign countries, including Ukraine.

 

https://www.irs.gov/pub/irs-drop/rp-23-19.pdf

 

according to this document IRS provides a waiver, under Section 911(d)(4) of the Tax Code, of the time requirements for individuals who exclude their foreign-earned income when they must leave a foreign country because of war, civil unrest or similar adverse conditions in that country.

 

I arrived from Ukraine under the U4U program in February 2023(more than 183 days in 2023). Does this mean that I can use this exclusion and file taxes as a non-resident?