Question

uestion 39 of 50.

Alexander was physically present in the United States for 115 days in 2017, 120 days in 2016, and 180 days in 2015. Under the substantial presence test formula, how many days is Alexander deemed physically present in the United States in 2017 for purposes of determining if he is a resident alien?

115

180

185

360

Answer 1

Ans:

Substantial presence test:

Number of days physically present in 2017	115 days
Add: 1/3 of the days present in 2016: (120/3)	40 days
Add: 1/6 of tha days present in 2015: (180/6)	30 days
Total number of days deemed physically present in united states for 2017:	185 days.

The taxpayer has met Substantial presence test(183 days test), he is considered as Resident alien.

Hence, from the given options, the answer is Option "185 days".

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