Guido was physically present in the United States for 150 days in 2020, 120 days in 2019, and 90 days in 2018. Under the substantial presence test formula, how many days is Guido deemed physically present in the United States in 2020?

Question

Quizplus · Accepted Answer

According to the substantial presence test formula, Guido is deemed present in the United States in 2020 for:

- 150 days in 2020
- 1/3 x 120 days in 2019 = 40 days in 2020
- 1/6 x 90 days in 2018 = 15 days in 2020
Total = 150 + 40 + 15 = 205 days.

Therefore, Guido is deemed physically present in the United States for 205 days in 2020, which makes choice B the correct answer.

Guido Was Physically Present in the United States for 150