On April 21, 2020, the Internal Revenue Service issued Rev. Proc. 2020-20 to provide relief to certain non-US individuals who experience travel disruptions from leaving the United States caused by COVID-19. Pursuant to Rev. Proc. 2020-20, for the purposes of determining certain individuals’ U.S. tax residency under the substantial presence test, eligible individuals may exclude up to 60 consecutive days (the “COVID-19 Emergency Period”) from the number of days of presence in the United States for tax year 2020 under the Medical Condition Travel Exception. This COVID-19 Emergency Period shall be a single period starting on or after February 1, 2020 and on or before April 1, 2020 during which the individual is physically present in the United States on each day.
An individual may also claim this relief for the purposes of determining whether such individual is qualified for an exemption from withholding on income from dependent personal services performed in the United States pursuant to a U.S. income tax treaty.
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