Revenue Procedure 2020-30 provides that certain activities are not taken into account for purposes of section 1503(d) or Form 8858, as a result of travel restrictions and disruptions resulting from the global outbreak of the virus that causes COVID-19, individuals may temporarily conduct activities in a foreign country that would not otherwise have been conducted there.
Revenue Procedure 2020-30 will be in IRB: 2020-22, dated May 26, 2020.