Under which of the following scenarios could Charles,a citizen of England,be eligible to claim the "closer connection" exception to the substantial presence test in 2017?
A) Charles spent 183 days in the United States in 2017 and has his tax home in England.
B) Charles spent 183 days in the United States in 2017 and has his tax home in the United States.
C) Charles spent 182 days in the United States in 2017 and has his tax home in England.
D) Charles spent 182 days in the United States in 2017 and has his tax home in the United States.

Question

Quizplus · Accepted Answer

To be eligible for the "closer connection" exception, a person must have spent fewer than 183 days in the US during the current year and have maintained a tax home in a foreign country throughout the year. Charles spent 182 days in the US and has his tax home in England, meeting the requirements for the exception. The other options do not meet the requirement of having a tax home in a foreign country.

Under Which of the Following Scenarios Could Charles,a Citizen of England,be