Gwendolyn was physically present in the United States for 90 days in 2020, 180 days in 2019, and 30 days in 2018. Under the substantial presence test formula, how many days is Gwendolyn deemed physically present in the United States in 2020?

Question

Quizplus · Accepted Answer

The substantial presence test formula considers all the days the individual was physically present in the United States in the current year (2020), plus one-third of the days from the previous year (1/3 * 180 = 60), plus one-sixth of the days from the year before that (1/6 * 30 = 5). Therefore, the total number of days Gwendolyn is deemed physically present in the United States in 2020 is 90 + 60 + 5 = 155.

Gwendolyn Was Physically Present in the United States for 90