Gwendolyn was physically present in the United States for 90 days in 2017,180 days in 2016,and 30 days in 2015.Under the substantial presence test formula,how many days is Gwendolyn deemed physically present in the United States in 2017?
A) 300.
B) 155.
C) 150.
D) 90.

Question

Quizplus · Accepted Answer

The substantial presence test formula takes into account the number of days physically present in the United States in the current year, plus one-third of the days present in the immediately preceding year, plus one-sixth of the days present in the year before that.

Using this formula, Gwendolyn's days are calculated as follows:

2017: 90 days 
2016: 180 days 
2015: (30 days ÷ 6) = 5 days

Total = 90 days + (180 days ÷ 3) + 5 days = 155 days.

Therefore, the answer is B) 155.

Gwendolyn Was Physically Present in the United States for 90