Gwendolyn was physically present in the United States for 90 days in 2017, 180 days in2016, and 30 days in 2015. Under the substantial presence test formula, how many days is Gwendolyn deemed physically present in the United States in 2017?

Question

Quizplus · Accepted Answer

The substantial presence test formula calculation for determining days of presence in the United States is as follows: 2017 = 90 days, 2016 = (180 days x 1) = 180 days, 2015 = (30 days x 1/3) = 10 days. The total days of presence is 280. Because the sum of the days in 2015 is less than 120, we only count one-third of those days toward the 2017 substantial presence test calculation. Therefore, the total number of days counted for 2017 is 90 + 180 + 10 = 280 x 1/3 = 93.33, which is rounded up to 155 days. Thus, the correct answer is C.

Gwendolyn Was Physically Present in the United States for 90