Important Information for Foreign Persons Who Cannot Leave the U.S. Due to Travel Restrictions. Certain foreign individuals could unexpectedly become resident alien individuals taxable by the U.S. on their worldwide income as a result of the COVID-19 related travel restrictions. Two of Packman Neuwahl & Rosenberg’s attorneys, Leslie A. Share and Alfredo R. Tamayo were instrumental in preparing and sending a letter to the IRS on behalf of the Florida Bar Tax Section to bring this unfair result to the attention of the IRS. In part as a result of our efforts, the IRS recently issued partial relief in Revenue Procedure 2020-20 providing for up to 60 exempt days of presence in the United States. Additional guidance for foreign persons unable to leave the U.S. was provided in FAQs (Information for nonresident aliens and foreign businesses impacted by COVID-19 travel disruptions) on U.S. trade or business issues and in Revenue Procedure 2020-27 regarding the qualification for the foreign earned income exclusion. If you have any questions regarding the effects of these travel restrictions upon your personal situation, please do not hesitate to contact either of us.