WASHINGTON — The Treasury Department and the Internal Revenue Service 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 certain circumstances, up to 60 consecutive calendar days of U.S. presence that are presumed to arise from travel disruptions caused by the COVID-19 emergency will not be counted for purposes of determining U.S. tax residency and for purposes of determining whether an individual qualifies for tax treaty benefits for income from personal services performed in the United States;

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