Which of the Following Statements Best Describes the Substantial Presence

question 82

Multiple Choice

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 forthe equivalent of 183 days,calculated 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 forthe equivalent of 183 days,calculated using a formula that includes the current year and the prior year.

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Definitions:

Directorate

refers to a form of government or a governing body, such as the five-member Directory that ruled France from 1795 to 1799 during the latter stages of the French Revolution.

Conservative Body

A group or organization that advocates for maintaining traditional values and resisting major changes in societal or political structures.

Treaty of Paris

A historic agreement signed to end a conflict or war, notable instances include the 1783 treaty ending the American Revolutionary War and the 1814-1815 treaties following the Napoleonic Wars.