April 2, 2020

U.S. Income Tax Residence and the Coronavirus

Steve Leimberg’s International Tax Planning Email Newsletter
Seth J. Entin

With the emergence and rapid spread of the coronavirus pandemic, there are many individuals who are not U.S. citizens or green card holders who will be spending significantly longer than expected in the United States this year. Partner Seth Entin examines the critical question as to whether these individuals will be classified as U.S. residents for U.S. federal income tax purposes by virtue of spending too many days in the United States. Mr. Entin provides a basic review of the rules governing when an individual becomes a U.S. income tax resident and some of the exceptions that may apply.

READ: U.S. Income Tax Residence and the Coronavirus

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