Netherlands: the 30% ruling (expatregeling) for incoming employees
Apply the Netherlands expatregeling for incoming employees: 2026 eligibility, indexed salary norms, annual route choice, application and employer changes, WNT cap, term and payroll corrections; 2025 return and 2027 transitional rules are separately labelled.
Applicable period 2026Written by the OpenAccountants team· Last updated Oct 1, 2026
Written by the OpenAccountants team. Written and source-checked by the OpenAccountants team from the official sources it links.
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This Guide covers the Dutch 30% ruling for employees who come to work in the Netherlands. Since 2025 the Belastingdienst calls it the expatregeling (Expat Scheme); before that it was the 30%-regeling. It covers: (Handboek 2026 §19.4)
who qualifies: recruited or seconded from abroad, the 150-kilometre rule, and specific expertise shown through the salary norm;
the salary norms for 2026, with the 2025 and 2024 figures and the higher norms announced for 2027;
how much can be paid tax-free: up to 30% of the wage including the allowance through 2026, falling to 27% from 2027, with transitional rules (Handboek 2026 §19.4);
the 2024 phased reduction (30%, 20%, 10%) and why it no longer applies (Handboek 2026 §19.4);
the cap based on the WNT norm (the "Balkenende" cap);
the application, the 4-month window, the length of the decision and when it ends;
the end of the partial non-resident taxpayer option (partiële buitenlandse belastingplicht).
Tax year: 2026 (calendar year). Figures are for 2026 unless labelled with another year. There is a short section for the 2025 income tax return being filed now.
It does not cover employees sent abroad from the Netherlands (a separate version of the scheme with its own day-count test), the general payroll process (see the Netherlands payroll Guide) or treaty questions for people who live abroad.
Employment. Is the person employed by the Dutch employer (or by a foreign group company with the Dutch company running the payroll)? The scheme is only for employees (Handboek §19.4.1). Self-employed people do not qualify.
First working day in the Netherlands, and where the person lived, month by month, in the 24 months before it (for the 150-kilometre rule).
Earlier periods in the Netherlands: any work or stay in the Netherlands in the last 25 years, including study, PhD research and earlier 30% rulings. These shorten the 5-year term (Handboek 2026 §19.4).
Expected taxable wage for each year, not counting the tax-free allowance, and age (under 30 or not) with the highest degree and where it was obtained.
Whether the person is a scientific researcher at a designated institution or a doctor in specialist training (no salary norm).
When the ruling was first applied in payroll: by the last pay period of 2022, by the last pay period of 2023, during 2024, or from 2025. This decides the percentage from 2027, the salary norm, the cap and the partial non-resident option.
Existing decision (beschikking): its start and end dates, and whether the person changed employer during it (and how long the gap was).
What the employer actually pays: the agreed allowance, any reimbursement of actual costs, housing, school fees and moving costs.
For the income tax return: whether the person lives in the Netherlands, has a fiscal partner who also has the ruling, and holds foreign investments or a substantial shareholding (for the partial non-resident question).
The method, step by step
Check that the person is an "incoming employee". They must be recruited from another country, or seconded from another country, to work in the Netherlands for the employer (Handboek §19.4.1). Residents of Aruba, Curaçao, Sint Maarten and the BES islands can also qualify. Someone who came to the Netherlands for another reason, for example to flee a war, is not an incoming employee (Handboek §19.4.9).
Apply the 150-kilometre rule. In the 24 months before the first working day in the Netherlands, the person must have lived more than 16 months at a distance of more than 150 km from the Dutch border (as the crow flies, per the Belastingdienst page). Exactly 16 months is not enough. People from Belgium and Luxembourg never meet it; people from northern France, large parts of Germany and a small part of the United Kingdom often do not. Two exceptions exist (returning earlier expats and recent PhD graduates), set out in the boundary table below.
Apply the expertise test (salary norm). The person must have a specific expertise that is scarce on the Dutch labour market. This is shown by a taxable annual wage, not counting the tax-free allowance, that is more than the norm for the year (figures below). A lower norm applies to people under 30 with a Dutch academic master's degree or an equivalent foreign degree. Scientific researchers at designated institutions and doctors in specialist training have no salary norm. In rare sectors where almost everyone earns above the norm (the Handboek gives professional footballers as the example), the Belastingdienst can also test scarcity, looking at education, relevant experience (more than 2.5 years in a similar role counts) and pay in the home country.
Apply for the decision (beschikking). Employer and employee complete the application form "Verzoek Loonheffingen expatregeling" together. The Belastingdienst says it decides within 8 weeks. If the application is made within 4 months of the start of work, the decision applies from the first working day. If it is made later, there is no retroactive effect: in the Handboek example (work starts 1 February 2026, application 15 June 2026) the decision starts on 1 July 2026, and until then only proven actual extraterritorial costs can be reimbursed tax-free (Handboek §19.4.4).
Work out the term. The decision runs for at most 5 years (since 1 January 2019; before that it could be 8 years). The Belastingdienst deducts earlier periods of stay or work in the Netherlands in the 25 years before arrival, ignoring short stays, and also periods that began more than 25 years before arrival but ended less than 25 years before it (see the boundary table). The last possible date is on the decision.
Choose each year between the ruling and actual costs. For as long as the decision runs, the employer must choose, for the first pay period of each calendar year in which extraterritorial costs are reimbursed, either to apply the ruling or to reimburse the proven actual extraterritorial costs. The choice holds for the whole year. In the first 4 months from the start of employment, where the application is timely the employer may choose per pay period; from the first pay period after those 4 months the choice holds for the rest of the year (Handboek §19.4.4).
Compute the maximum tax-free allowance. Up to the percentage for the year (30% through 2026) of the wage including the allowance, which is the same as 30/70 of the wage excluding it. For this calculation, use wage from current employment for which payroll tax returns are filed; do not automatically include payments classified as wage from former employment. Then check two limits: the wage excluding the allowance must stay above the salary norm, and the base is capped at the WNT norm (pro rata for part years). Anything paid above the maximum is taxable wage, unless the employer designates it as final-levy wage under the werkkostenregeling where that is customary (Handboek 2026 §19.4).
Test the salary norm every year. If the annual wage (converted to a full-year figure when employment starts or ends during the year) does not exceed the applicable norm, the ruling lapses back to 1 January of that year and earlier payroll returns must be corrected. It does not come back merely because the wage later rises again. For parental, pregnancy, birth, additional birth, foster-care or adoption leave, use the wage the employee would have enjoyed without that leave when testing the norm. Check the documented prior-agreement exception below before concluding a failure is irreversible.
Watch the end date. The ruling ends at the latest on the end date in the decision. When employment ends, it can be applied up to the last day of the pay period after the one in which the last working day falls, and only to wage enjoyed for tax purposes on or before the decision end date. Do not substitute the period to which a late payment relates for its fiscal enjoyment date. It cannot be used during a period in which the employee is suspended or released from work on full pay, except in the first pay period after the pay period in which the inactivity starts.
Payroll reporting. The allowance is exempt from wage tax and from employee insurance premiums: where the employee is insured in the Netherlands, no employee insurance premiums are due on the targeted-exempt allowance (Handboek §19.4.8). The employee's annual statement (jaaropgaaf) already shows the wage after the allowance, and that is the figure for the income tax return (Belastingdienst page).
The employer is not obliged to pay the maximum allowance: document the agreed amount and payroll designation before calculating. Employer agreement.
Figures, with years
Salary norm (taxable annual wage must be more than this, excluding the allowance)
The 2027 norms are the new, higher norms. The Handboek says they will be indexed again, so €51,899 and €39,450 are not final 2027 payroll parameters. The final 2027 figures were not in the March 2026 Handboek; check the 2027 Handboek or the Belastingdienst page before relying on them (Belastingdienst).
Who keeps the old norm: employees whose decision was valid in 2024 and whose ruling was applied by the last pay period of 2024 keep the old salary norm (the 2024 norm, indexed each year) for the whole term of their decision. Employees whose ruling starts from 1 January 2025 move to the new norm from 2027.
The lower norm applies only while the person is under 30. From the month after the month in which they turn 30 the general norm applies.
Through 2026 the maximum for all incoming employees is 30% of the wage including the allowance. The Handboek says: "Tot en met 2026 is dat 30%." (Handboek 2026 §19.4)
From 1 January 2027 the maximum falls to 27% "gedurende de hele (resterende) periode van 60 maanden", unless the transitional rule applies (Handboek 2026 §19.4).
Transitional rule for 30%: the ruling was applied by the last pay period of 2023, and the employee has not become a new incoming employee after a break after 31 December 2023. A move to a new employer within 3 months, with a joint request to continue the ruling for the rest of the term, is not a break (Handboek 2026 §19.4).
The 2024 phasing is gone. The 2024 law cut the maximum to 30% for the first 20 months, 20% for the next 20 months and 10% for the last 20 months. That was largely reversed from 2025 and replaced by the flat 27% from 2027. Do not apply 30/20/10 to any year from 2025 (Handboek 2026 §19.4).
From 2024, the allowance is calculated on at most the norm in the Wet normering topinkomens (WNT). For 2026 that is €262,000, so the maximum tax-free allowance for a full year is €78,600 (30% of €262,000) (Handboek 2026 §19.4).
The WNT norm is indexed every year. For a part year the maximum is reduced pro rata (see Case 5). If the employee changes employer during the year, the norm is split between employers by the number of pay periods at each.
Transitional rule for the cap: where the ruling was applied in the last pay period of 2022 (and there was no new start after a break after 31 December 2022), the cap was delayed until 1 January 2026. From 2026 the cap applies to everyone.
From 2027 (inference, check): the Handboek states the cap only for 2026 at 30%. Because the cap is a maximum base ("maximumgrondslag waarover u de expatvergoeding mag berekenen"), it should work the same way with the 27% maximum, so a full year would be 27% of the 2027 WNT norm, which was not published in the sources used here. Employees under the 2023 transitional rule (ruling applied by the last pay period of 2023) keep 30%, so for them it would stay 30% of the WNT norm. Confirm both before relying on a 2027 figure (Handboek 2026 §19.4.3).
Other figures
Term: at most 5 years (since 2019). Earlier periods in the Netherlands in the 25 years before arrival are deducted.
Housing provided by the employer: only (first) housing costs above 18% of the wage from current employment count as extraterritorial costs (Handboek §19.4.5). This matters only if the employer reimburses actual costs instead of using the ruling.
Lived exactly 16 of the 24 months more than 150 km from the border
Fails: it must be more than 16 months
Count months of residence, not of work
Lived in Belgium or Luxembourg
Fails the 150 km rule
Unless the returning-expat or qualifying PhD exception applies
Returning expat: earlier Dutch work period started at most 5 years ago, the 150 km rule was met before that earlier period, and there was a decision then (or the conditions were plausibly met)
150 km rule does not apply
The earlier period still shortens the new term
PhD graduate starting work within 1 year of the doctorate, who lived more than 16 of the 24 months before the PhD more than 150 km from the border
Treated as an incoming employee even though they lived in or near the Netherlands during the PhD
Two extra situations also count, and in both the ruling starts only when the doctorate is obtained: (a) the PhD research was in the Netherlands and the person also had a Dutch employment alongside it ("Hij deed promotieonderzoek in Nederland en had naast zijn promotieonderzoek een dienstbetrekking in Nederland"); (b) the employer gave a contract before the doctorate and obtaining it was a condition of hiring
Taxable wage exactly equal to the norm
Fails: it must be more than the norm
Pay the allowance only to the extent the wage excluding it stays above the norm (Case 3)
Under-30 master's graduate turns 30 during the year
General norm from the month after the 30th birthday
The master's degree must be academic (NVAO accreditation, or Nuffic equivalence for a foreign degree)
Wage falls below the norm in a year
Ruling lapses back to 1 January of that year; correct earlier returns
It does not revive later. Specific prior agreements with the employee can sometimes keep it (Belastingdienst knowledge group position KG:204:2023:21): refer
Earlier stays in the Netherlands in the 25 years before arrival
Deducted from the 5-year term
Not counted: up to 20 working days a year, up to 6 weeks a year for holidays or family visits, and once a single period of up to 3 consecutive months
Earlier Dutch stay or work that began more than 25 years before arrival and ended less than 25 years before it
Also deducted from the 5-year term
The Handboek counts "periodes van verblijf of werk in Nederland die meer dan 25 jaar voor de datum van aankomst in Nederland zijn begonnen en minder dan 25 jaar voor de datum van aankomst in Nederland zijn geëindigd"
Periods when the employee worked or stayed abroad but was still an employee
Check / refer: the Handboek lists "periodes waarin een werknemer in het buitenland werkte of verbleef, maar nog wel werknemer was" in the term rules without further explanation
Confirm with the Belastingdienst how such a period affects the term
Change of employer within a connected group of withholding agents
Decision stays valid if the conditions are still met
No new application needed
Change to an unrelated employer
Ruling can continue if the new job starts within 3 months of leaving the old one
New employer and employee must apply together within 4 months of starting
Transfer of undertaking (article 7:662 Civil Code)
Employee moves by law; no new decision needed
Employee suspended or released from work on full pay
Ruling not available during the inactivity
Except in the first pay period after the pay period in which inactivity starts
Employer pays more than the maximum
Excess is taxable wage
Can be designated as final-levy wage under the werkkostenregeling if customary
Employer uses the ruling and also reimburses actual extraterritorial costs
The extra reimbursement is taxable wage
Qualifying international school fees, qualifying relocation costs and an employee familiarisation visit to the business can be paid tax-free on top
Employer reimburses actual costs instead, from 2026
Extra cost of living (including gas, water, electricity) and private calls home can no longer be reimbursed tax-free for incoming employees
They can still be designated under the werkkostenregeling if customary. The Belastingdienst English page still lists extra costs of living ("gas, water and electricity") and "additional (non-business) call charges" as extraterritorial costs; it is out of date on this point and the Handboek (§19.4.5 Let op 4) governs
Items that are never extraterritorial costs
Expat or foreign-service allowances, bonuses, capital losses, buying and selling a home, tax equalisation
Taxable wage
Came to the Netherlands as a refugee
Not an incoming employee
Ruling applied by the last pay period of 2023
30% for the whole term, including after 2027
Lost if the employee becomes a new incoming employee after a break
What it was. An employee living in the Netherlands with the ruling could choose, in the income tax return, to be treated as a non-resident taxpayer for box 2 (substantial interests) and box 3 (savings and investments). In practice this took most foreign shareholdings and foreign savings and investments out of Dutch tax, which could be a large benefit for people with foreign portfolios. Box 1 (including the salary) stayed taxed as for a resident.
Abolished from 1 January 2025. From the 2025 return nobody can choose it, except under the transitional rule below. That includes people whose ruling was first applied during 2024. The Handboek: "Dat betekent dat de werknemer vanaf 1 januari 2025 niet meer kan kiezen voor partiële belastingplicht."
Transitional rule to 31 December 2026. The choice remains available up to and including the 2026 income tax return if the ruling was applied in the last pay period of 2023 and the employee has not become a new incoming employee after a break after 31 December 2023. A new employer within 3 months with a joint continuation request is not a break. The Belastingdienst page puts it as: "If you used the Expat Scheme before 2024, you can still use the partial foreign tax liability until your tax return 2026 due to transitional law."
From the 2027 tax year nobody has it. A resident ruling holder is then taxed on worldwide box 2 and box 3 income like any other resident. Clients with large foreign holdings should plan for this now.
Start and partners. The status can apply from 1 January of the year of choice, but not before the first day the ruling applies. A fiscal partner can join in a joint return, but can choose partial non-resident status only if that partner independently satisfies the ruling and transitional conditions too.
Employer side. Simplified arrangements that let an employer settle an employee's income tax through payroll (so no return is needed) stopped in 2025 for residents who can no longer choose partial non-resident status. For employees still covered by the transitional rule they can be used until 2027.
The ruling itself (the tax-free allowance) is not affected by this. Only the box 2 and box 3 choice ends.
After the ruling ends
When the decision expires, or the ruling lapses, the tax-free allowance stops and the full wage is taxed through payroll. A Dutch resident is taxed on worldwide income in all three boxes (and, after 2026, without any partial non-resident choice). The allowance cannot be replaced by reimbursing actual extraterritorial costs tax-free beyond 5 years either: the Handboek says actual costs can be reimbursed tax-free for at most 5 years. Budget for the drop in net pay in the first month after the end date.
The 2025 income tax return (being filed now)
The 2025 salary norm was €46,660 (under 30 with a master's: €35,468), and the maximum for all incoming employees was 30% (Belastingdienst page; Handboek §19.4).
Enter the wage from the employer's 2025 annual statement: the allowance has already been left out.
Partial non-resident status can be chosen on the 2025 return only by someone within the transitional rule (ruling applied in the last pay period of 2023, no new start after a break).
The WNT cap applied in 2025 to everyone except employees within the 2022 transitional rule, for whom it started in 2026.
Worked cases
Cases 1 to 5 follow the examples in the Handboek Loonheffingen 2026 §19.4.3. All employees meet the other conditions and have a valid decision.
Case 1: standard 2026 calculation
Wage including the allowance: €70,000 for all of 2026. Maximum tax-free allowance: 30% × €70,000 = €21,000. Taxable wage: €49,000. That is above the €48,013 norm (Handboek 2026 §19.4).
Case 2: starting from the wage excluding the allowance
Wage excluding the allowance: €50,000. Maximum allowance: 30/70 × €50,000 = €21,428 (the Handboek rounds down). The wage including the allowance is then €71,428 (Handboek 2026 §19.4).
Case 3: close to the salary norm
Wage including the allowance: €50,000 in 2026. The wage excluding the allowance must stay above €48,013. €50,000 − €48,013 = €1,987. But the wage must be more than the norm, so the Handboek gives a maximum allowance of €1,986. The full 30% (€15,000) would push the taxable wage down to €35,000 (below the norm) and the ruling would lapse for the whole year (Handboek 2026 §19.4).
Case 4: high earner, full year 2026
Wage including the allowance: €300,000 for all of 2026. 30% × €300,000 = €90,000. But the base is capped at the WNT norm of €262,000. Maximum allowance: 30% × €262,000 = €78,600. The rest of the agreed allowance, if any, is taxable wage (Handboek 2026 §19.4).
Case 5: part-year cap
Work in the Netherlands starts on 17 June 2026, with 10 working days left in June. Wage including the allowance from 17 June to 31 December 2026: €150,000 (Handboek 2026 §19.4).
Step 2: scale the WNT norm to the period. The Handboek counts a month as 65/3 days and a year as 260 days, so the period is 10 + 6 × 65/3 = 140 days. Scaled norm: €262,000 × 140/260 = €141,076.92. That is less than the actual wage (Handboek 2026 §19.4).
Step 3: maximum allowance 30% × €141,076.92 = €42,324 (rounded up to whole euros, as in the Handboek) (Handboek 2026 §19.4).
Case 2 and Case 5 deliberately reproduce the handbook’s stated whole-euro rounding. Case 3 likewise reproduces its whole-euro allowance; any cents-based payroll calculation must still leave taxable wage strictly above the norm.
The employer may spread the annual maximum evenly over the pay periods, or optimise it with a year-end calculation (Belastingdienst knowledge group position KG:041:2024:22).
Case 6: ruling started in 2025, looking ahead to 2027
A ruling was first applied in March 2025. In 2026 the maximum is 30%. From 1 January 2027 the maximum is 27%. With a wage including the allowance of €70,000 in 2027, the maximum allowance is 27% × €70,000 = €18,900, provided the wage excluding the allowance (€51,100) is above the 2027 norm. The Handboek announces €51,899 before a further indexation, so do not use it as a final 2027 payroll parameter. At €51,100 this employee would fail the announced 2027 norm, so the employer should check the final 2027 figure and consider a lower allowance or a pay rise. Source: Handboek §19.4.
Case 7: ruling applied in December 2023
The ruling was applied in the December 2023 payroll and the employee has stayed with the same employer. In 2027 the maximum is still 30% (€21,000 on a €70,000 wage including the allowance), the salary norm is the 2024 norm indexed, and the employee may choose partial non-resident status on the 2025 and 2026 returns but not for 2027 (Handboek 2026 §19.4).
Case 8: late application
Work starts on 1 February 2026 and the application is filed on 15 June 2026, after the 4-month window. The decision starts on 1 July 2026. From February to June the employer can only reimburse proven actual extraterritorial costs tax-free. From 1 July the employer chooses between the ruling and actual costs for the rest of 2026 (Handboek §19.4.4). Had it been filed on time (for example, work starting 1 July 2026 and application on 1 October 2026), the decision would have started on 1 July 2026.
Case 9: failing the annual test
An employee aged 35 has taxable wage excluding the allowance of €47,500 for 2026, below the €48,013 norm. The ruling lapses back to 1 January 2026: the allowances paid in 2026 become taxable wage and the 2026 payroll returns must be corrected. A pay rise in 2027 does not bring the ruling back: "Voldoet de werknemer later wel weer aan de inkomensnorm, dan mag u de expatregeling niet meer toepassen" (Handboek §19.4.1).
Case 13 — Wage exactly equal to the norm
An employee aged 35 has tested annual taxable wage excluding the allowance of exactly €48,013 in 2026. Assume no protected-leave adjustment or documented agreement exception applies. Equality fails the requirement to earn more than €48,013: apply the salary-failure correction process above, rather than treating equality as sufficient. Handboek §19.4.1.
When to refuse or refer
Applying to the Belastingdienst for a new decision, or disputing one: the facts on residence history and expertise decide it. Prepare the file, but refer contested cases (objection and appeal) to a Dutch tax adviser.
Scarcity test cases (sectors where nearly everyone earns above the norm): refer.
Earlier stays in the Netherlands that are not clear-cut (study, part-year residence, the one-off 3-month exception combined with the 6-week rule, see knowledge group position KG:041:2024:23): refer, or ask the Belastingdienst.
Change of employer outside the group, gaps close to 3 months, or intra-group secondments where the employee stays on a foreign payroll: refer (the Handboek points to the BelastingTelefoon on these).
Agreements that might keep the ruling alive after a salary-norm failure (KG:204:2023:21): refer.
Partial non-resident status for large foreign portfolios or substantial shareholdings, and planning for its end after 2026: refer; the box 2 and box 3 effects depend on the assets and on treaties.
Employees who live abroad and commute, work in several countries, or need an A1 certificate: refer. This Guide assumes the employee lives in the Netherlands.
Employees sent abroad from the Netherlands (the outbound version of the scheme): outside this Guide.
Refuse to present the 2024 phasing (30/20/10) as current law, to promise the 2027 salary norms before the final figures are published, or to treat a wage exactly equal to the norm as passing.
Application: form "Verzoek Loonheffingen expatregeling" (the version for the year), completed by employer and employee together, within 4 months of the first working day for effect from that day. The Belastingdienst aims to decide within 8 weeks. A new employer outside the group must also apply within 4 months of the employee starting there.
Payroll: the tax-free allowance is reported in the normal payroll tax return (aangifte loonheffingen), with the same administrative obligations as for other employees. The employer must record other reimbursements paid alongside the ruling, because actual extraterritorial costs cannot also be paid tax-free.
Annual choice: made for the first pay period of each calendar year in which extraterritorial costs are reimbursed (ruling or actual costs) and holds for the year.
Corrections: if the salary norm is failed, correct the earlier returns for that year. For the payroll correction process and deadlines see the Netherlands payroll Guide.
Income tax return: the employee reports the wage on the annual statement. Partial non-resident status, where still available, is chosen in the return (2025 and 2026 returns only, and only under the transitional rule).
Completion checklist
Employee is employed and was recruited or seconded from abroad (not a refugee arrival).
150 km rule checked month by month: more than 16 of the 24 months before the first working day, or an exception documented.
Salary norm for the year checked on wage excluding the allowance: more than €48,013 (2026), or more than €36,497 if under 30 with a qualifying master's; researcher or specialist-trainee exemption documented (Handboek 2026 §19.4).
Date the ruling was first applied recorded (2022, 2023, 2024 or from 2025) to fix the percentage from 2027, the salary norm, the cap and the partial non-resident option.
Application timing checked: within 4 months for effect from the first working day, or the later non-retroactive start on the decision recorded; decision received and end date diarised.
Term reduced for earlier stays in the Netherlands, as stated on the decision.
Annual choice between the ruling and actual costs made for the first pay period of the year in which extraterritorial costs are reimbursed.
Allowance no more than 30% of the wage including it (2026), no more than 30% of €262,000 (€78,600) for a full year, pro rata for a part year (Handboek 2026 §19.4).
Salary norm re-tested for the full year; returns corrected if it was failed.
No actual extraterritorial costs paid tax-free on top of the ruling (qualifying school fees, relocation costs and an employee familiarisation visit to the business excepted).
For 2027 payroll: 27% applied unless the employee is within the 2023 transitional rule; final 2027 salary norms and WNT norm checked (Handboek 2026 §19.4).
Employee told whether partial non-resident status is available for the 2025 and 2026 returns and that it ends after 2026.
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