Shannon,a foreign person with a green card,spends the following days in the United States. Shannon's residency status for 2014 is:

Question

Shannon,a foreign person with a green card,spends the following days in the United States.  Shannon's residency status for 2014 is:

Quizplus · Accepted Answer

Shannon is a foreign person with a green card, which gives her permanent residency status in the United States. Therefore, under the substantial presence test, she would be considered a U.S. resident for tax purposes even if she spent only a few days in the United States during the year. Option B is incorrect because it pertains to the physical presence test, which requires a person to be present in the United States for at least 183 days during the past immediately preceding two years. Option C is incorrect because Shannon's presence in the United States for less than 31 days has no bearing on her residency status as a green card holder. Option D is also incorrect because the three-year test requires a person to be present in the United States for at least 183 days in each of the three years, taking into account a weighted average of days present in the current and two preceding years.

Shannon,a Foreign Person with a Green Card,spends the Following Days