US proposes to modify tax regulations specifying when individuals are residents of US possessions

The US IRS on August 27 released proposed amendments to regulations that would make more flexible the tests for determining whether an individual is a resident of a US  territory. The proposed rules would make it easier to satisfy the presence tests of the regulations by allowing up to 30 days of constructive presence.

Comments and requests for a public hearing must be received by November 25.

See:

• Federal Register