Gwendolyn was physically present in the United States for 90 days in 2014, 180 days in 2013, and 30 days in 2012. Under the substantial presence test formula, how many days is Gwendolyn deemed physically present in the United States in 2014?

Question

Quizplus · Accepted Answer

The substantial presence test counts all days present in the current year, 1/3 of the days in the previous year, and 1/6 of the days from two years prior. Thus, 90 (2014) + 60 (1/3 of 180 in 2013) + 5 (1/6 of 30 in 2012) = 155 days.

Gwendolyn Was Physically Present in the United States for 90