Under Which of the Following Scenarios Could Charles, a Citizen

question 99

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 2014?

• A) Charles spent 183 days in the United States in 2014 and has his tax home in England.
• B) Charles spent 183 days in the United States in 2014 and has his tax home in the United States.
• C) Charles spent 182 days in the United States in 2014 and has his tax home in England.
• D) Charles spent 182 days in the United States in 2014 and has his tax home in the United States.

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Definitions:

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