Relief for tax residency impacts of COVID-19 travel disruptions

IRS Tax News – Relief for tax residency impacts of COVID-19 travel disruptions
Individuals and businesses can avoid having their prolonged stay in a country affect their tax residence if their cross-border travel was disrupted by the COVID-19 pandemic, under limited relief the IRS announced in two revenue procedures and FAQs.
Source: IRS Tax News – Relief for tax residency impacts of COVID-19 travel disruptions