Guido was physically present in the United States for 150 days in 2016, 120 days in 2015, and 90 days in 2014. Under the substantial presence test formula, how many days is Guido deemed physically present in the United States in 2016?

Question

Quizplus · Accepted Answer

According to the substantial presence test formula, the number of days Guido is deemed physically present in the United States in 2016 is calculated as follows:
- All days present in 2016 (150) 
- One-third of the days present in 2015 (40) 
- One-sixth of the days present in 2014 (15) 
Thus, the total number of days deemed physically present in the United States in 2016 is 150 + 40 + 15 = 205. Therefore, the best choice is B.

Guido Was Physically Present in the United States for 150