Guido was physically present in the United States for 150 days in 2017, 120 days in2016, and 90 days in 2015. Under the substantial presence test formula, how many days is Guido deemed physically present in the United States in 2017?

Question

Quizplus · Accepted Answer

The substantial presence test formula for determining residency requires adding up all days present in the United States in the current tax year (in this case, 2017) plus 1/3 of the days present in the first preceding year (2016) plus 1/6 of the days present in the second preceding year (2015). Using this formula, Guido would be deemed physically present for 205 days in the United States in 2017 [(150) + (1/3 x 120) + (1/6 x 90) = 205]. Therefore, the correct answer is choice A, 205.

Guido Was Physically Present in the United States for 150