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TREAS/IRS RIN: 1545-BR05 Publication ID: 2026 
Title: Guidance under Section 6013(g) Election Regarding Treatment of Nonresident Alien Individual 
Abstract:

This regulation will update the time and manner for nonresident alien individuals to elect to be treated as residents of the United States under section 6013(g) and (h).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Deregulatory 
CFR Citation: 26 CFR 1.6013-6   
Legal Authority: 28 U.S.C. 7805    26 U.S.C. 6013   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/00/2026 
Additional Information: REG-120227-23 Drafting attorney: Mark Shurtliff, (202) 317-5455 Reviewing attorney: Melissa Henkel, (202) 316-5146 Treasury attorney: CC: PA: 01
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Mark Shurtliff
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-6845
Email: mark.shurtliff@irscounsel.treas.gov