News & Analysis as of

Non-Resident Income Taxes Tax Relief

Ogletree, Deakins, Nash, Smoak & Stewart,...

IRS Provides Relief for Nonresident Aliens Affected by COVID-19 Travel Disruptions

Because of travel restrictions, such as canceled flights and stay-at-home orders, the COVID-19 pandemic may have significantly limited a nonresident alien’s ability to leave the United States, regardless of whether the...more

Pierce Atwood LLP

Maine Tax Update: Limited Disaster-Related Exemptions from Non-Resident Income Tax and Sales Tax; Extended Property Tax Deadlines...

Pierce Atwood LLP on

On May 16, 2020, Maine Revenue Services released a Tax Alert, updating taxpayers on a number of tax-related developments, including Governor Mills’ May 12 executive order and updated MRS FAQ answers....more

Goulston & Storrs PC

Relief for Some Non-Resident Aliens Stranded in the U.S. Due to the Coronavirus Outbreak

Goulston & Storrs PC on

The Internal Revenue Service recently released guidance that may help to prevent some non-resident alien individuals from becoming subject to U.S. tax on their global income because they are physically present in the U.S. for...more

Eversheds Sutherland (US) LLP

Substantial Presence? PE? Treasury and the IRS prescribe treatment for tax maladies

The COVID-19 epidemic has resulted in travel restrictions around the globe, and many individuals find themselves stranded outside of the jurisdiction in which they usually work. While individuals may be able to work remotely,...more

BCLP

IRS Expands Medical Condition Exception to Substantial Presence Test to Include Travel Disruption as a Result of COVID-19

BCLP on

In Rev. Proc. 2020-20, the IRS provides relief to nonresident taxpayers who have been in the United States long enough to be considered resident aliens under the substantial presence test of IRC 7701(b)(3) as a result of the...more

Akerman LLP

Update: IRS Provides Relief for U.S. and Non-U.S. National Non-Residents with Substantial Presence Due to the Coronavirus

Akerman LLP on

With the restrictions on travel both into and out of the U.S. as a result of the rapid spread of the coronavirus (COVID-19) pandemic, non-U.S. or non-resident individuals (NRA) have been forced to spend a significantly...more

Morgan Lewis

IRS Issues Cross-Border Tax Guidance on Travel Disruptions from COVID-19 Emergency

Morgan Lewis on

The Internal Revenue Service (IRS) and the US Department of the Treasury released two Revenue Procedures and a new FAQ on April 21 to provide relief to US residents and alien individuals affected by travel disruptions due to...more

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