{"id":222,"date":"2014-07-31T12:00:00","date_gmt":"1970-01-01T00:00:00","guid":{"rendered":"http:\/\/165.227.41.74\/irs-streamlined-procedures-update-on-non-residency-requirements\/"},"modified":"2019-10-28T15:15:17","modified_gmt":"2019-10-28T22:15:17","slug":"irs-streamlined-procedures-update-on-non-residency-requirements","status":"publish","type":"post","link":"https:\/\/previous.ca.andersen.com\/fr\/blog\/irs-streamlined-procedures-update-on-non-residency-requirements\/","title":{"rendered":"IRS Streamlined Procedures \u2013 Update on Non-Residency Requirements"},"content":{"rendered":"\n<p>On June 18<sup>th<\/sup>, the IRS released revisions to the Streamlined Procedures. Our June 19<sup>th<\/sup> blog entry summarized these changes and raised concerns over the non-residency requirement. In particular, the requirement that a person spend more than 330 days outside the U.S. in each of the last three years may disqualify snowbirds, business travelers and frequent cross-border shoppers.<\/p>\n\n\n\n<p>On June 20<sup>th<\/sup>, the IRS sent two officials to New York University\u2019s Tax Controversy Forum to answer audience questions. Scott Michel from Caplan Drysdale, a Washington DC law firm,  was in attendance and asked a question about Canadian snowbirds and the problem with the IRS revised streamlined procedures.  The answer from Jennifer Best, senior adviser, IRS Large Business and International Division, was as follows:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><em>\u201cThis is a tough one. We have to make policy decisions and draw lines somewhere\u201d Best said.\u00a0 \u201cWe were tracking section 911 with the 330 days and no abode in the U.S. I think that\u2019s the one that\u2019s going to trip up the snowbirds\u201d.\u00a0 She said that while the IRS will continue to give the issue further thought \u201cif you\u2019re spending a substantial amount of time in the United States\u2026. you need to be responsible with respect to your tax obligations\u201d<\/em><\/p><\/blockquote>\n\n\n\n<p>We will continue to follow up with the Internal Revenue Service to express our concerns and request a modification to the procedures.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On June 18th, the IRS released revisions to the Streamlined Procedures. Our June 19th blog entry summarized these changes and raised concerns over the non-residency requirement. In particular, the requirement that a person spend more than 330 days outside the U.S. in each of the last three years may disqualify snowbirds, business travelers and frequent [&hellip;]<\/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-222","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IRS Streamlined Procedures \u2013 Update on Non-Residency Requirements &#8211; 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\/irs-streamlined-procedures-update-on-non-residency-requirements\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRS Streamlined Procedures \u2013 Update on Non-Residency Requirements &#8211; Andersen\" \/>\n<meta property=\"og:description\" content=\"On June 18th, the IRS released revisions to the Streamlined Procedures. 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