Many US taxpayers live overseas for a variety of reasons. For some, it is a dream come true. For..
Sometimes the Internal Revenue Service (IRS) will challenge a taxpayer’s claim to the foreign..
Early this year upon being sworn in, President Biden and his administration proposed a significant..
In response to the pandemic, the IRS has waived the residency and presence tests that apply for..
The substantial presence test is the test used to determine if a nonresident alien (non-US citizen..