Which of the following statements best describes the substantial presence test as it applies to determining if a non-U.S. citizen is a resident alien for U.S. tax purposes?
A) To be treated as a resident alien, an individual must be physically present in the United States for 183 days in the current year.
B) To be treated as a resident alien, an individual must be physically present in the United States for 183 days in the current year and each of the prior two years.
C) To be treated as a resident alien, an individual must be physically present in the United States for 183 days equivalent using a formula that includes the current year and the prior two years.
D) To be treated as a resident alien, an individual must be physically present in the United States for 183 days equivalent using a formula that includes the current year and the prior year.

Question

Quizplus · Accepted Answer

The formula takes into account days in the current year plus 1/3ʳᵈ the days in the most recent prior year plus 1/6ᵗʰ the days in the second most recent prior year.

Which of the Following Statements Best Describes the Substantial Presence