Today the Internal Revenue Service (IRS) released Revenue Procedure 2020-20, which states that nonresident alien individuals who intended to leave the United States but were unable to do so due to the coronavirus emergency may exclude up to sixty days of presence in the country for purposes of applying the substantial presence test.  

Additionally, and with respect to determining an individual’s eligibility for treaty benefits with respect to income from employment or the performance of other dependent personal services within the United States, any days of presence in the country on account of the emergency will not be counted.