{"id":219,"date":"2014-10-14T12:00:00","date_gmt":"1970-01-01T00:00:00","guid":{"rendered":"http:\/\/165.227.41.74\/update-on-irs-streamlined-procedures-non-residency-requirements\/"},"modified":"2019-10-28T15:09:34","modified_gmt":"2019-10-28T22:09:34","slug":"update-on-irs-streamlined-procedures-non-residency-requirements","status":"publish","type":"post","link":"https:\/\/previous.ca.andersen.com\/fr\/blog\/update-on-irs-streamlined-procedures-non-residency-requirements\/","title":{"rendered":"Update on IRS Streamlined Procedures \u2013 Non-residency Requirements"},"content":{"rendered":"\n

On October 13, 2014, the Internal Revenue Service issued further guidance to their revised rules and guidelines on the Streamlined Procedures. We previously wrote about the IRS Streamlined Procedures and a link to our previous blog entry is here http:\/\/wldtax.com\/internal-revenue-service-announces-changes-streamlined-program<\/a><\/p>\n\n\n\n

In June 2014 when the revised rules were released, we expressed concern over the nonresident requirement. In particular, the requirement that a person spend more than 330 days outside the U.S. in one of the last three years may disqualify snowbirds, business travelers and frequent cross-border shoppers.<\/p>\n\n\n\n

Yesterday, the IRS confirmed that it would not change the rules or guidance on the amount of time a person can spend in the U.S. Therefore, frequent travelers to the U.S. may not qualify for the Foreign Streamlined Procedures and delinquent US tax filers cannot qualify for the Domestic Streamlined Procedures if they have not filed recent U.S. tax returns. Speaking in late September at the Civil and Criminal Tax Penalties session of the American Bar Association Section of Taxation meeting in Denver, Colorado, Jennifer Best, senior IRS Advisor, stated that the IRS would not make changes to the eligibility criteria announced in June 2014. Ms. Best commented that the IRS did build some flexibility in the eligibility criteria deliberately by requiring individuals meet the outside US residency test in only one of the last three years.<\/p>\n\n\n\n

It is disappointing that the IRS did not change the eligibility criteria despite feedback from the international tax community. However, Mr. John McDougall, special trial attorney and division counsel, IRS Small Business\/Self-Employed Division, noted that nonresident individual taxpayers who don\u2019t meet the objective eligibility criteria can still file delinquent U.S. tax returns. \u201cSomebody who\u2019s lived in Canada for 40 years and still doesn\u2019t meet this requirement \u2014 and is a nonfiler so he can\u2019t come in under the domestic piece \u2014 can still file a delinquent return and include a statement explaining why we shouldn\u2019t put a penalty on it,\u201d McDougal explained. \u201cFor those people who fall through the cracks and don\u2019t quite meet the eligibility criteria, they can still probably get penalty relief. It\u2019s just going to be case by case, rather than automatic.\u201d<\/p>\n\n\n\n

Thanks to Tax Analysts for their summary of the IRS representatives\u2019 comments.<\/p>\n","protected":false},"excerpt":{"rendered":"

On October 13, 2014, the Internal Revenue Service issued further guidance to their revised rules and guidelines on the Streamlined Procedures. We previously wrote about the IRS Streamlined Procedures and a link to our previous blog entry is here http:\/\/wldtax.com\/internal-revenue-service-announces-changes-streamlined-program In June 2014 when the revised rules were released, we expressed concern over the nonresident […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-219","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nUpdate on IRS Streamlined Procedures \u2013 Non-residency Requirements – Andersen<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/previous.ca.andersen.com\/fr\/blog\/update-on-irs-streamlined-procedures-non-residency-requirements\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Update on IRS Streamlined Procedures \u2013 Non-residency Requirements – Andersen\" \/>\n<meta property=\"og:description\" content=\"On October 13, 2014, the Internal Revenue Service issued further guidance to their revised rules and guidelines on the Streamlined Procedures. 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