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Index  » Subchapter F  » Reg. 301.7701(b)-0

Reg. 301.7701(b)-0
Outline of regulation provision for section 7701(b)-1 through (b)-9

January 1, 2023

§ 301.7701-18 « Browse » § 301.7701(b)-1

See related I.R.C. 7701

Treas. Reg. § 301.7701(b)-0.  Outline of regulation provision for section 7701(b)-1 through (b)-9

This section lists the paragraphs contained in §§ 301.7701(b)-1 through 301.7701(b)-9.

§ 301.7701(b)-1 Resident alien.

(a) Scope.

(b) Lawful permanent resident.

(1) Green card test.

(2) Rescission of resident status.

(3) Administrative or judicial determination of abandonment of resident status.

(c) Substantial presence test.

(1) In general.

(2) Determination of presence.

(i) Physical presence.

(ii) United States.

(3) Current year.

(4) Thirty-one day minimum.

(d) Application of section 7701(b) to the possessions and territories.

(1) Application to aliens.

(2) Non-application to citizens.

(e) Examples.

§ 301.7701(b)-2 Closer connection exception.

(a) In general.

(b) Foreign country.

(c) Tax home.

(1) Definition.

(2) Duration and nature of tax home.

(d) Closer connection to a foreign country.

(1) In general.

(2) Permanent home.

(e) Special rule.

(f) Closer connection exception unavailable.

(g) Filing requirements.

§ 301.7701(b)-3 Days of presence in the United States that are excluded for purposes of section 7701(b).

(a) In general.

(b) Exempt individuals.

(1) In general.

(2) Foreign government-related individual.

(i) In general.

(ii) Definition of international organization.

(iii) Full-time diplomatic or consular status.

(3) Teacher or trainee.

(4) Student.

(5) Professional athlete.

(6) Substantial compliance.

(7) Limitation on teacher or trainee and student exemptions.

(i) Teacher or trainee limitation in general.

(ii) Special teacher or trainee limitation for section 872(b)(3) compensation.

(iii) Limitation on student exemption.

(iv) Transition rule.

(v) Examples.

(8) Immediate family.

(c) Medical condition.

(1) In general.

(2) lntent to leave the United States.

(3) Preexisting medical condition.

(4) Examples.

(d) Days in transit.

(e) Regular commuters from Mexico or Canada.

(1) General rule.

(2) Definitions.

(3) Examples.

(f) Determination of excluded days applies beyond year of determination.

§ 301.7701(b)-4 Residency time periods.

(a) First year of residency.

(b) Last year of residency.

(1) General rule.

(2) Exceptions.

(c) Rules relating to residency starting date and residency termination date.

(1) De minimis presence.

(2) Proration.

(3) Residency starting date for certain individuals.

(i) In general.

(ii) Determination of presence.

(iii) Thirty-one day period.

(iv) Period of continuous presence.

(v) Election procedure.

(A) Filing requirements.

(B) Election on behalf of a dependent child.

(C) Statement.

(vi) Penalty for failure to comply with filing requirements.

(A) General rule.

(B) Exception.

(d) Examples.

(e) No lapse.

(1) Residency in prior year.

(2) Residency in following year.

(3) Special rule.

(4) Example.

§ 301.7701(b)-5 Coordination with section 877.

(a) General rule.

(b) Tax imposed.

(c) Example.

§ 301.7701(b)-6 Taxable year.

(a) In general.

(b) Examples.

§ 301.7701(b)-7 Coordination with income tax treaties.

(a) Consistency requirement.

(1) Application.

(2) Computation of tax liability.

(3) Other Internal Revenue Code purposes.

(4) Special rules for S corporations. [Reserved]

(b) Filing requirements.

(c) Contents of statement.

(1) In general.

(i) Returns due after December 15, 1997.

(ii) Earlier returns.

(2) Controlled foreign corporation shareholders.

(3) S corporation shareholders. [Reserved]

(d) Relationship to section 6114(a) treaty-based return positions.

(e) Examples.

§ 301.7701(b)-8 Procedural rules.

(a) Who must file.

(1) Closer connection exception.

(2) Exempt individuals and individuals with a medical condition.

(3) De minimis presence and residency starting and termination dates.

(b) Contents of statement.

(1) Closer connection exception.

(i) Returns due after December 15, 1997.

(ii) Earlier returns.

(2) Exempt individuals and individuals with a medical condition.

(i) Returns due after December 15, 1997.

(ii) Earlier returns.

(3) De minimis presence and residency starting and termination dates.

(c) How to file.

(d) Penalty for failure to file statement.

(1) General rule.

(2) Exception.

(e) Filing requirement disregarded.

§ 301.7701(b)-9 Effective dates of §§ 301.7701(b)-1 through 301.7701(b)-7.

(a) In general.

(b) Special rules.

(1) Green card test-residency starting date.

(2) Substantial presence test-years included.

(3) Professional athletes.

(4) Procedural rules and filing requirements.

[T.D. 8411, 57 FR 15241, Apr. 27, 1992; 58 FR 17516, Apr. 5, 1993, as amended by T.D. 8733, 62 FR 53386, Oct. 14, 1997]

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