Philippe is a French citizen. During 2020 he spent 150 days in the United States on business. Because Philippe does not spend 183 days in the United States in 2020, he will not under any circumstances be treated as a resident alien for U.S. tax purposes.

Question

Quizplus · Accepted Answer

The Substantial Presence Test for determining tax residency status in the U.S. considers not only the current year's days (in this case, 2020) but also counts a fraction of the days in the preceding two years. If the total equals or exceeds 183 days, Philippe could be considered a resident alien for tax purposes, even without spending 183 days in the U.S. in 2020 alone.

Philippe Is a French Citizen