Under Which of the Following Scenarios Could Charles, a Citizen

question 40

Multiple Choice

Under which of the following scenarios could Charles, a citizen of England, be eligible to claim the "closer connection" exception to the substantial presence test in 2018?

• A) Charles spent 183 days in the United States in 2018 and has his tax home in England.
• B) Charles spent 183 days in the United States in 2018 and has his tax home in the United States.
• C) Charles spent 182 days in the United States in 2018 and has his tax home in England.
• D) Charles spent 182 days in the United States in 2018 and has his tax home in the United States.

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Definitions:

Religion

A set of beliefs, practices, and moral codes regarding the cause, nature, and purpose of the universe, often involving a deity or deities.

National Origin

The country where a person was born, or more broadly, the country from which an individual's ancestors originate.

Private Employment Agencies

Businesses that match employers with job seekers for a fee.

Part-Time Basis

Employment where individuals work fewer hours compared to full-time positions, often with flexible schedules and sometimes without benefits like health insurance.