Question

luke was physically present in hte lus for 110 days in 2018 180 days in 20174 and 120 days in 206 under the substantial prsenxce test formula, how many days isluke deemed phsically present in the us in 2018 for puro=poses of determining if he is a resiedent alien

Answer 1

As per US Residency Rules:

You will be considered as U.S. resident for tax purposes, if you pass the substantial presence test for the calendar year.

To pass Substantial presence test we need to satisfy following conditions:

1. 31 days during the current year and

2. 183 days during the 3-year period that includes the current year and 2 preceding years counting :

• all days present in current year (+)
• 1/3 of days present in 1st preceding year (+)
• 1/6 of days present in 2nd preceding year

Solution:

1. 110 days during current year 2018.

2. Current year days:110 (+) 1/3(180 days in 2017) (+) 1/6(120 days in 2016)

110 + 60 + 20 = 190 days as per 2nd condition which is >= 183 days specified.

Since Mr/Mrs. Luke satisfies all the conditions of Substantial presence test, he/she will be treated as resident of US as per US Residency Rules.