Guido was physically present in the United States for 150 days in 2014, 120 days in 2013, and 90 days in 2012. Under the substantial presence test formula, how many days is Guido deemed physically present in the United States in 2014?

Question

Quizplus · Accepted Answer

To calculate the number of days Guido is deemed present in the US in 2014, we use the following formula: 
(2014 days) + (1/3 x 2013 days) + (1/6 x 2012 days) 
= 150 + (1/3 x 120) + (1/6 x 90) 
= 150 + 40 + 15 
=205 
Therefore, Guido is deemed physically present in the United States for 205 days in 2014. The closest answer choice is B.

Guido Was Physically Present in the United States for 150