Under Which of the Following Scenarios Could Charles, a Citizen

question 5

Multiple Choice

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 2019?

• A) Charles spent 183 days in the United States in 2019 and has his tax home in England.
• B) Charles spent 183 days in the United States in 2019 and has his tax home in the United States.
• C) Charles spent 182 days in the United States in 2019 and has his tax home in England.
• D) Charles spent 182 days in the United States in 2019 and has his tax home in the United States.

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Definitions:

Identify

To establish the identity of someone or something, recognizing them as distinct or unique.

Intentional Deception

The act of deliberately misleading or lying to others, potentially to gain an advantage or hide information.

Unfair Economic Advantage

A situation where a business or country gains a superior position in the market or economy through unethical, illegal, or inequitable practices.

Accounting Fraud

Deliberate manipulation or falsification of financial records and statements to give a misleading view of a company's financial health.