Philippe is a French citizen.During 2017 he spent 150 days in the United States on business.Because Philippe does not spend 183 days in the United States in 2017,he will not under any circumstances be treated as a resident alien for U.S.tax purposes.

Question

Quizplus · Accepted Answer

Philippe could still be considered a resident alien under the substantial presence test, which considers the total number of days spent in the U.S. over a three-year period, not just a single year.

Philippe Is a French Citizen