Philippe is a French citizen. During 2018 he spent 150 days in the United States on business. Because Philippe does not spend 183 days in the United States in 2018, 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 is calculated using a formula that takes into account days physically present in the United States in the current and immediately prior two years.

Philippe Is a French Citizen