Guido was physically present in the United States for 150 days in 2017,120 days in 2016,and 90 days in 2015.Under the substantial presence test formula,how many days is Guido deemed physically present in the United States in 2017?
A) 360.
B) 205.
C) 190.
D) 150.

Question

Quizplus · Accepted Answer

The substantial presence test formula is as follows:

(Current year days in the US) + (1/3 of days in the US during prior year) + (1/6 of days in the US during second prior year)

So, for Guido in 2017, the calculation would be:

150 + (1/3 * 120) + (1/6 * 90) = 205

Therefore, Guido is deemed physically present in the United States for 205 days in 2017.

Guido Was Physically Present in the United States for 150