The 2018 law does not allow any sort of "waiver" for the foreign earned income exclusion (as someone above mentioned.) All it "waives" is the disqualification due to having a primary abode in the U.S. https://www.irs.gov/newsroom/new-law-makes-clear-combat-zone-contract-workers-qualify-for-foreign-ea....
Any income that is excluded under combat pay rules is, as Leonard described, accounted for on your W-2 (this is typically for military personnel, however). The rules do not allow a contractor in a combat zone to avoid the requirement to be out of the United States for 330 days - they simply do not require that the contractor give up his primary abode- his home in the U.S. https://expattaxprofessionals.com/blog/article/combat-zone-contract-workers-claim-foreign-exclusion#....
Your question has been answered, it seems you just don't like the answer. Some people seem to think that the rule mentioned above doesn't require you to still meet the time test, but it absolutely does. That is not what "abode" means in this rule - it doesn't mean that the contractor can live back in the US the rest of the year and exclude that income - it means the contractor doesn't have to establish a new "tax home".
There is no waiver for the time - just a waiver for the requirement to meet the "tax home" requirement".
Your tax home is your regular or
principal place of business, employment,
or post of duty, regardless of where you
maintain your family residence. If you don't
have a regular or principal place of
business because of the nature of your
trade or business, your tax home is your
regular place of abode (the place where
you regularly live).
You aren't considered to have a tax
home in a foreign country for any period
during which your abode is in the United
States, unless you are serving in support
of the U.S. Armed Forces in an area
designated as a combat zone. See
Service in a combat zone, later.
You can find this in the instructions for the form 2555. The IRS isn't always clear when they speak but the only requirement that is waived is establishing a "tax home" - not the physical presence test.
