Trapped in the US? IRS Provides Relief for Non-US Individuals

As a consequence of government travel restrictions – and global health concerns caused by COVID-19 – non-US individuals who are unable to leave the US as planned may exceed the maximum number of days they can remain in the US without becoming US income tax residents. Fortunately, the US Internal Revenue Service (IRS) has provided a limited exception that will be welcome news to these individuals, permitting them to remain in the US for up to an additional 60-day period until conditions improve and it is safe to depart. This client alert takes a look at Revenue Procedure 2020-20, issued by the IRS April 21, 2020.