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.

---

Definitions:

Supply Chain Strategy

The planning and management approach to sourcing, procuring, producing, and distributing goods or services to end users.

Multimodal Transportation

The use of two or more modes of transport to move goods from origin to destination, optimizing costs and efficiency.

Cross-border Trade

Trade that occurs when goods or services are exchanged across national borders.

Domestic Sourcing

The process of acquiring goods or services within the country where a company operates rather than from abroad.