A Nonresident Alien Cannot

question 51

Multiple Choice

A nonresident alien cannot

• A) elect to be treated as a resident alien before satisfying the substantial presence test for the calendar year following the election year if unmarried.
• B) make an irrevocable election to be treated as a resident alien after satisfying the substantial presence test.
• C) elect to be treated as a resident alien.
• D) make an election to be treated as a resident alien if married to a resident alien.