U.S. Treasury and IRS Issue Cross-Border Tax Guidance Related to Travel Disruptions Arising from the COVID-19 Emergency

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:

1. Revenue Procedure 2020-20 (PDF), which provides that, under certa…