To be eligible for the "closer connection" exception to the physical presence test, an individual must be in the United States for less than how many days?
A)31
B)61
C)181
D)183

Question

Quizplus · Accepted Answer

To qualify for the "closer connection" exception, an individual must be present in a foreign country for at least 330 full days during the 12-month period. Additionally, they must not have a "closer connection" to the United States than to any foreign country. The exception applies if they were present in the United States for less than 183 days during the current year. Therefore, the correct answer is D, which is 183 days.

To Be Eligible for the "Closer Connection" Exception to the Physical