In brief Up until now, the medical exception to the substantial presence test has been limited only to medical conditions arising while such individual was present in the United States. During this unprecedented time, with countries closing their borders, global travel limited and persons stranded in countries not their own,…
Federal Tax and Payment Deadline has been extended. The IRS, through a series of IRS Notices, has delayed certain tax return filings and payments due April 15, 2020 through July 15, 2020. Taxpayers (individuals and businesses, as well as trusts, estates, partnerships, corporations) were granted an extension of time to…