Which of the Following Statements Best Describes the Substantial Presence

question 26

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 equivalent using a formula that includes the current year and the prior two years.
• 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 for 183 days in the current year.
• D) To be treated as a resident alien, an individual must be physically present in the United States for 183 days equivalent using a formula that includes the current year and the prior year.

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Definitions:

Product Features

Specific details or capabilities of a product that are intended to enhance its appeal or functionality.

Brand Name

The unique designation given to a product or service by its maker to distinguish it from competitors.

Promotion Program

A coordinated set of activities designed to increase consumer awareness, interest, and sales of a product or service.

Set the Budget

The process of allocating financial resources for specific activities, projects, or business operations.