The change is that you may have an “abode” in the United States.
You still need to meet the other requirements.
According to the IRS:
“1. Your tax home must be in a foreign country.
2. You must have foreign earned income.
3. You must be one of the following.
a. A U.S. citizen who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year.
b. A U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year.
c. A U.S. citizen or a resident alien who is physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months.”
….
“Service in a combat zone. U.S. citizens or residents serving in an area designated by the
President of the United States by Executive Order as a combat zone for purposes of section 112 in support of the U.S. Armed Forces can qualify as having a tax home in a foreign country, even if they have an abode within the United States. For a list of IRS recognized combat zones, go to IRS.gov/Newsroom/CombatZones.”
Pub 54
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