PPRuNe Forums - View Single Post - US Tax question
Thread: US Tax question
View Single Post
Old 16th Dec 2019, 07:01
  #23 (permalink)  
krismiler
 
Join Date: Jul 2010
Location: Asia
Posts: 1,537
Received 51 Likes on 32 Posts
2. You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year.
So two US flights per month and a long holiday there could have you over 90 days so the exemption wouldn't apply, and it looks like it doesn't apply anyway to aircrew.

A day means a calendar day during any part of which you are physically present in the United States.
So arriving at 23:50 on Monday night and leaving at 00:10 on Wednesday morning is 3 days.
krismiler is offline