From the PPP FAQ
33. Question: Is there existing guidance to help PPP applicants and lenders determine
whether an individual employee’s principal place of residence is in the United States?
Answer: PPP applicants and lenders may consider IRS regulations (26 CFR § 1.121-
1(b)(2)) when determining whether an individual employee’s principal place of residence
is in the United States
Does a foreign student working as a summer intern qualify under this code section? They rent an apartment. They own no real estate in the United States. They are working 20 hours or less in compliance with their F1 status.
https://www.irs.gov/individuals/interna ... care-taxes
https://www.irs.gov/taxtopics/tc851
https://www.irs.gov/individuals/interna ... me-concept