7/23/2019 Rev. Regs. 1-79

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Revenue Regulations 1-79 (Jan. 8, 1979) (Section 2)

SECTION 2. Who are considered as nonresident citizens.The term "non-resident citizen" means one who establishes to the

satisfaction of the Commissioner of Internal Reen!e the fact of hish#sical resence abroad with the definite intention to reside thereinand shall incl!de an# $iliino who leaes the co!ntr# d!rin% theta&able #ear as'

(a) Immi%rant one who leaes the *hiliines to reside abroad asan immi%rant for which a forei%n isa as s!ch has been sec!red.(b) *ermanent emlo#ee one who leaes the *hiliines to resideabroad for emlo#ment on a more or less ermanent basis.(c) Contract wor+er one who leaes the *hiliines on acco!nt of acontract of emlo#ment which is renewed from time to time withinor d!rin% the ta&able #ear !nder s!ch circ!mstances as to re,!ire

him to be h#sicall# resent abroad most of the time d!rin% the

ta&able #ear. To be considered h#sicall# resent abroad most of thetime d!rin% the ta&able #ear a contract wor+er m!st hae beeno!tside the *hiliines for not less than /0 da#s d!rin% s!chta&able #ear.

1n# s!ch $iliino shall be considered a non-resident citizen for s!chta&able #ear with resect to the income he deried from forei%nso!rces from the date he act!all# dearted from the *hiliines.

1 $iliino citizen who has been reio!sl# considered as a non-resident citizen and who arries in the *hiliines at an# time d!rin%the ta&able #ear to reside therein ermanentl# shall also beconsidered a non-resident citizen for the ta&able #ear in which hearried in the *hiliines with resect to his income deried fromso!rces abroad !ntil the date of his arrial.