Apr 13, 2020

The Impact of the COVID-19 Pandemic on Tax Residence Rules

Michael Karlin's article "The Impact of the COVID-19
Pandemic on Tax Residence Rules" appeared in the April 13, 2020 issue of Tax Notes Federal. In the article, Michael examines the definition of a resident alien under Section 7701(b), in the context of the coronavirus pandemic. It suggests that alien individuals should be allowed to exclude days of presence during the period of a natural disaster or a presidentially declared national emergency and that the medical condition exception should be expanded to deal with people affected by the coronavirus pandemic. The article also discusses whether the medical condition exception can apply to persons who are prevented from leaving the country because of the pandemic and whether it can also apply to a person other than the person who suffers from the medical condition, such as a caregiver or dependent.

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