Yvonne is a citizen of France and does not have permanent resident status in the United States. During the last three years, she has spent a number of days in the United States. Current year - 150 days First prior year - 150 days Second prior year - 90 days
Is Yvonne treated as a U.S. resident for the current year?

Question

Quizplus · Accepted Answer

Yvonne meets the substantial presence test, which requires being present in the U.S. for at least 31 days in the current year and 183 days over the last three years, counting all days in the current year, 1/3 of the days in the first prior year, and 1/6 of the days in the second prior year.

Yvonne Is a Citizen of France and Does Not Have