Revision to Internal Revenue Manual 21.8.1, IMF International Adjustments, that would add a new section for Economic Impact Payments (EIPs) to nonresident aliens released April 15. The guidance outlines the EIPs and recovery rebate credit (RRC) but notes that non-resident aliens including all dual status aliens are not eligible to receive an EIP or take the RRC. [wi-21-0421-0562 (Apr. 12, 2021)]
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