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:

Bicarbonate

An alkaline compound with the formula HCO3-, involved in the buffering of pH levels in the blood and other bodily fluids.

Blood Culture

A laboratory test that checks for foreign invaders like bacteria or fungi in the blood.

Bicarbonate

An alkaline compound with buffering properties, helping to maintain pH balance in various body fluids.

Hereditary Spherocytosis

A genetic condition causing red blood cells to be spherical and fragile, leading to hemolytic anemia.