by Lance Morris | Aug 25, 2025 | double taxation, Expat Taxation, FATCA, Filing Requirements, Foreign Income, Foreign Tax Credit, Gifts, Renouncing US citizenship, Tax Treaties, Uncategorized, US NZ tax Requirements
Residence Tie-Breaker Rules and the Substantial Presence Test: U.S.–NZ and U.S.–Australia Tax Treaties Explained What is the Substantial Presence Test (SPT)? The Substantial Presence Test (SPT) is the IRS’s primary method of determining when a foreign national becomes...
