On February 2, 2022, the Internal Revenue Service (IRS) posted Publication 519, U.S. Tax Guide for Aliens, for use in preparing 2021 returns. One note to remember here is that for the tax year 2021, individuals or humans are not able to claim the COVID-19 medical condition travel exception to exclude days present in the United States in 2021 for purposes of calculating the substantial presence test. It is possible, though, that days present in the United States in 2020 may impact the calculation of the substantial presence test for the 2021 tax year.
For more information on this exception for the 2020 tax year, check out the IRS FAQs for Nonresident Alien Individuals and Non-U.S. Businesses with Employees or Agents Impacted by COVID-19 Emergency Travel Disruptions:
Also, check out the DRAFT Pub. 519 here: