Which of the Following Statements Best Describes the Substantial Presence

question 4

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 for 183 days equivalent 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 for 183 days equivalent using a formula that includes the current year and the prior year.

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Definitions:

Bartolomé De Las Casas

A 16th-century Spanish friar, historian, and social reformer who became an advocate for the rights of indigenous peoples of the Americas, denouncing their exploitation and abuse by European colonizers.

Conquistadores

The Spanish and Portuguese soldiers and explorers who led military expeditions in the Americas and Asia during the 15th to 17th centuries, known for their conquests of indigenous territories.

Christopher Columbus

An explorer from Italy who undertook four journeys across the Atlantic, paving the path for extensive European exploration and settlement in the Americas.

Mound Builders

Indigenous peoples of North America who constructed various styles of earthen mounds for religious, ceremonial, and burial purposes.