Which Statement Best Describes the U

question 78

Multiple Choice

Which statement best describes the U.S. framework for determining if an individual who is not a U.S. citizen will be treated as a resident alien for U.S. tax purposes?

• A) A person with a green card will always be treated as a resident alien for U.S. tax purposes, while a person without a green card may be treated as a resident alien if she meets a substantial presence test.
• B) A person must meet a substantial presence test to be treated as a resident alien for U.S. tax purposes.
• C) A person must have a green card to be treated as a resident alien for U.S. tax purposes.
• D) A person must have a green card and meet a substantial presence test to be treated as a resident alien for U.S. tax purposes.

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Definitions:

Paralegal

A legal professional who performs substantive legal work under the guidance of an attorney but is not licensed to practice law.

Small Claims Court

A local court where individuals can pursue low-value civil claims without the need for extensive legal representation.

Division of Profits

The allocation of a company's profits among its shareholders or partners, usually according to the proportion of ownership or an agreement.