Expanding the Exceptions to the US Income Tax Resident Alien Definition

Reviewed by Derren Joseph Published June 30, 2017 1 min read

US flag, Social Security card, and Permanent Resident Card

Article titled "Expanding the Exceptions to the U.S. Income Tax Resident Alien Definition" by Michael Rosenberg.

Text box stating "Thus, any Dual Resident Taxpayer electing to compute his U.S. income tax as a NRA may be jeopardizing his

Boxed text titled "New exceptions to the Substantial Presence Test should be enacted" discusses medical conditions.

Congress must react and expand the RA exceptions to exclude from the definition of a day present in the United States any day

Page from a tax advisory blog with columns of text discussing US tax law.

Text discussing US tax residency exceptions, including last year of residency and the 10-day de minimis exception.

Two columns of text discussing US tax regulations for aliens and dual resident taxpayers.

Heading: Expanding the Exceptions to RA Status-a No Brainer

Text discussing US tax law exceptions for medical conditions and accompanying individuals.

Text discussing exceptions to US income tax resident alien definition, focusing on natural disasters.

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