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:

Babbling Patterns

The repetitive vocalizing of consonant and vowel combinations by infants, considered a precursor to the development of language.

Preoperational

Refers to a stage in Piaget's theory of cognitive development where children aged 2-7 engage in symbolic play but have not yet mastered the concept of logical operations.

Cognitive Development

The process through which individuals acquire and understand knowledge, including thinking, problem-solving, and decision-making abilities, over the course of their life.