Guido was physically present in the United States for 150 days in 2019, 120 days in 2018, and 90 days in 2017. Under the substantial presence test formula, how many days is Guido deemed physically present in the United States in 2019?

Question

Quizplus · Accepted Answer

The substantial presence test counts all days present in the current year (150 days in 2019), 1/3 of the days in the previous year (1/3 of 120 days in 2018 = 40), and 1/6 of the days in the year before that (1/6 of 90 days in 2017 = 15). Total = 150 + 40 + 15 = 205 days.

Guido Was Physically Present in the United States for 150