The U.S. Treasury and IRS have issued cross-border tax guidance for individuals related to travel disruptions arising from the COVID-19 emergency.
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IR-2020-77, April 21, 2020
WASHINGTON — The Treasury Department and the Internal Revenue Service today issued guidance that provides relief to individuals and businesses affected by travel disruptions arising from the COVID-19 emergency.
The guidance includes the following:
- Revenue Procedure 2020-20 (PDF), which provides that, under certa…