IRS Posts FAQs for Sick Foreigners Claiming U.S. Tax Exception

The IRS has issued tax relief guidance for visiting foreigners who became sick with coronavirus and had to stay longer than expected in the U.S.

Non-U.S. citizens can be taxed as U.S. residents in some circumstances, including if they meet the “substantial presence test” under tax code Section 7701(b). That means they’ve reached a specific threshold of days for being physically present in the country. Foreigners can dodge this outcome if they qualify for exceptions; the medical condition exception, for example, applies in situations where an individual intended to leave but was prevented from doing so because of a ...