If you qualify to exclude days of presence because of a medical condition for purposes of the substantial presence test, you may file Form 8843 without a physician's statement to cover a single period of up to 30 consecutive calendar days in 2020. See Days of Presence in the United States, later. Also see FAQs for Individuals Claiming the Medical Condition Exception in 2020, available at IRS.gov/newsroom/FAQs-for-Individuals-Claiming-the-Medical-Condition-Exception-in-2020, and the instructions for Form 8843.ĬOVID-19 relief for certain nonresident alien individuals temporarily performing services or other activities in the United States. Due to COVID-19, you may be eligible to choose an uninterrupted period of up to 60 calendar days, beginning on or after February 1, 2020, and on or before April 1, 2020, during which your services or other activities conducted in the United States will not be taken into account in determining whether you were engaged in a trade or business in the United States or have a permanent establishment under an income tax treaty.
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