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This article provides an overview of the student visa exception and highlights some potential traps for the unwary.

In a previous post, we provided an overview for determining a person's U.S. income tax residency status under the substantial presence test (the "SPT"), a test which relies on a...

The “substantial presence” test often determines whether a nonimmigrant alien individual will be treated as a U.S. resident for federal tax purposes.  The test is objective and...

Social Security Number vs. International Tax Identification Number International fellows are required to have a Social Security Number (SSN) or, if you are not eligible for an SSN, an Individual Taxpayer Identification Number (ITIN). Information and directions to the closest Social Security Administration Office are found here. More information about how to apply and an application are also available. If you do not have an SSN or ITIN (note: By law, no individual can have both an ITIN and an SSN), information about applying for an ITIN is available from the Internal Revenue Service. It i...

By Kimberly Anne Lavilla Undeniably, COVID-19 has taken its toll across the globe, regardless of a person’s economic standing. Governments implemented inbound and outbound travel restrictions with varying stringency to curb the spre ad of the virus. As with any other country, the US was confronted with stranded foreign nationals, whose residency status, which is generally affected by their actual physical presence in the US, dictates their tax. Similar to the relief provided to stranded foreign nationals by the BIR, which disregarded the number of days they spent in the Philippines while st...