Gwendolyn was physically present in the United States for 90 days in 2019, 180 days in 2018, and 30 days in 2017. Under the substantial presence test formula, how many days is Gwendolyn deemed physically present in the United States in 2019?

Question

Quizplus · Accepted Answer

The substantial presence test counts all the days present in the current year, 1/3 of the days in the previous year, and 1/6 of the days from two years prior. For Gwendolyn: 90 days (2019) + 60 days (1/3 of 180 days in 2018) + 5 days (1/6 of 30 days in 2017) = 155 days.

Gwendolyn Was Physically Present in the United States for 90