Gwendolyn was physically present in the United States for 90 days in 2016, 180 days in 2015, and 30 days in 2014. Under the substantial presence test formula, how many days is Gwendolyn deemed physically present in the United States in 2016?

Question

Quizplus · Accepted Answer

To calculate the number of days Gwendolyn is deemed physically present in the United States in 2016, we add:
- All 90 days in 2016
- One-third of the 180 days in 2015 (60 days)
- One-sixth of the 30 days in 2014 (5 days)

Total = 90 + 60 + 5 = 155 days. Therefore, the correct answer is B.

Gwendolyn Was Physically Present in the United States for 90