The IRS Large Business and International (LB&I) division this week publicly released a “practice unit”—part of a series of IRS examiner “job aides” and training materials intended to describe for IRS agents leading practices about tax concepts in general and specific types of transactions.
The title of the practice unit is:
The practice unit provides insights into the IRS’s position on determining an individual’s tax residence. If an individual is a resident based on the laws of one treaty-partner country, typically no further analysis is required—that individual will be considered to be a resident of that country for treaty purposes. However, when an individual is a resident under the domestic laws of both countries to a treaty, the applicable treaty usually provides tie-breaker rules that apply to assign a single country of residence for treaty purposes. The practice unit is intended to assist the examiner in making a treaty-residency determination and in applying the tie-breaker rules, if applicable. Read text of the practice unit on the IRS practice unit webpage with a posting date of September 6, 2018.
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