United States: IRS Provides COVID-19 Relief for tax deadlines and tax payments and 60-day relief for foreign nationals' day of presence

In brief

The IRS has provided relief to taxpayers with tax returns and tax payments due 15 April 2020, in the form of a series of Revenue Procedures extending the due dates of the tax returns and tax payment. The due dates are generally extended to 15 July 2020, but the date in some cases may be different.


Contents

The IRS has also expanded the medical condition exception to the substantial presence test for foreign national individuals whose US tax residency status may be impacted by the travel disruptions, border closings, and other shelter-in-place orders related to COVID-19.  

For additional information, please see Baker McKenzie client alerts, “COVID-19 - Tax, Immigration and Social Security Implications for Mobile Individuals“ and “United States: Asked and Answered, IRS Expands Medical Condition Exception to Include US Days of Presence Related to COVID-19.”

A Baker McKenzie contributed article


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