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:

Distinct Stages

refers to the separate and clearly differentiated phases within a process or development.

Timing

The selection of the precise moment for doing something for optimum effect, such as delivering a punchline or making a decision.

Teratogen

is any substance or agent that can cause congenital anomalies or increase the incidence of an anomaly in a population.

Placental Barrier

Refers to the cellular and structural barrier formed by the placenta, which separates the mother's blood from the fetus's blood, allowing exchange of nutrients and waste while protecting the fetus from harmful substances.