Gwendolyn was physically present in the United States for 106 days in 2020, 228 days in 2019, and 126 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

According to the substantial presence test, the days physically present in the United States in the current year are counted as 100%, one-third of the days physically present in the first preceding year, and one-sixth of the days physically present in the second preceding year. Therefore, Gwendolyn's calculation for 2020 is as follows:

2020: 106 days
2019: 228 days/3 = 76 days
2018: 126 days/6 = 21 days

Total days = 106 + 76 + 21 = 203

Therefore, Gwendolyn is deemed physically present in the United States for 203 days in 2020, which is option B.

Gwendolyn Was Physically Present in the United States for 106