@BKKPilot generally agreeing with my Colleague @DaveF1006 on "revocation" requiring a specific action. However, I still see that you are eligible to choose FEIE , just have to wait till you can meet the test period.
On the subject of revocation, I am leery of changing track and thereby triggering the six year blackout period. My references here ( and in addition to my earlier inclusion ) is ----- > Choosing the foreign earned income exclusion | Internal Revenue Service;
Also from Pub 54 , page 18
Effect of Choosing the Exclusions
and Deduction
Once you choose the foreign earned income exclusion
election or foreign housing exclusion election, that choice
remains in effect for that year and all later years unless
you revoke it. This means you must make the same choice
in a subsequent year. Otherwise, it will be considered as a
revocation of your foreign earned income exclusion elec
tion or foreign housing exclusion election for that year.
Effect of Revoking the Exclusions
You can revoke your choice for any year. You may revoke
in several different ways. You may revoke by attaching a
statement that you are revoking one or more previously
made choices to your return or amended return for the first
year that you do not wish to claim the exclusion(s). You
must specify which choice(s) you are revoking. You must
revoke separately a choice to exclude foreign earned in
come and a choice to exclude foreign housing amounts.
Alternatively, if you decide to take the foreign tax credit,
additional child tax credit, or earned income credit in a
subsequent year, you will be considered to have revoked
your prior choice.
Note. You do not need to revoke a prior choice just be
cause you have no foreign earned income or foreign hous
ing costs for the year.
If you revoked a choice and within 5 years again wish to
choose the same exclusion, you must apply for IRS appro
val. You do this by requesting a ruling from the IRS. Re
quests can be submitted by fax, encrypted email, or mail.
See Revenue Procedure 2024-01, Section 8.05(6).04(1)
(3) for additional information. For fax requests, transmis
sions of full packages with a cover sheet can be faxed to
844-249-6231. For email requests, the IRS encourages
use of secure electronic facsimile method, or encrypted
email attachment to lbi.irt.info@irs.gov.
Mail your request for a ruling, in duplicate, to:
Associate Chief Counsel (International)
Internal Revenue Service
Attn: CC:PA:LPD:DRU
P.O. Box 7604
Ben Franklin Station
Washington, DC 2004
