tion to the United States or to a foreign country than to the possession. Page 6 Publication 515 (2011) EFTA00284502 For more information. see Publication 570, Tax Guide for Individuals With Income From U.S. Possessions. Foreign corporations. A foreign corporation is one that does not lit the definition

s of a Presidential declaration of a major disaster for both territories and the IRS in Notice 2017-56 has extended the 14-day period to 117 days. Publication 570 contain an explanation of the presence test for residents of territories such as Puerto Rico and the U.S. Virgin Islands. Back to Top Thank you fo