It has been my understanding that the new 2018 tax law change only took care of the Tax Home test for contractors working in combat zones. We still MUST meet either the Physical Presence Test (330 Days) or Bona Fide Residence Test in order to qualify. I as an example work in combat zones for 180-200 days per year. I do not claim FEIE because I do not get 330 days nor do I consider myself a resident of Afghanistan since I live in a military barracks for 60 days at a time and then go home for to the USA for 60.
Additionally, I think the "Waivers" you are talking about are not correct. The waiver does NOT apply to places like Afghanistan or Iraq for example. Those places were already combat zones when you arrived. In fact, if it were not a combat zone you would not be there in the first place. The "Waivers" they talk about is when someone was in Myanmar and was planning to stay there for at least 330 days. Once there was a coup against the government and people were getting killed it was no longer safe for Americans to stay there. In this case the State/Treasury Departments may list Myanmar as a location that qualifies for the "Waiver". Afghanistan and Iraq are not on that list published by the State/Treasury Departments as eligible for the waiver. If there is any doubt about this, please see the link below about an accountant that many contractors used to use that was doing the waivers until he got busted.
https://www.justice.gov/opa/pr/justice-depart[product key removed]it-enjoin-las-vegas-man-preparing-...
Bottom line, if you were a contractor in a combat zone for 3 months you are almost certainly responsible for taxes on that income.
