Under Which of the Following Scenarios Could Charles, a Citizen

question 56

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 2016?

• A) Charles spent 183 days in the United States in 2016 and has his tax home in England.
• B) Charles spent 183 days in the United States in 2016 and has his tax home in the United States.
• C) Charles spent 182 days in the United States in 2016 and has his tax home in England.
• D)Charles spent 182 days in the United States in 2016 and has his tax home in the United States.

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Definitions:

Recent Elections

Refers to electoral events that have occurred in the near past, often implying a review or analysis of their outcomes and implications.

Different

means not being the same as another or each other.

Importance

denotes the significance or value attached to something.

Interns

are individuals, often students, who work temporarily in a job to gain work experience or satisfy requirements for a qualification.