Question

counting days of presence in the US is a method used to determine US residency for which of the following
for each year the taxpayer lives in the US
for the last year the taxpayer lives in the US
first the first year a taxpayer meets substantial presence test
for students with F1 visas

Answer 1

Solution:

Counting days of presence in the US is a method used to determine US residency for "first the first year a taxpayer meets substantial presence test"

Hence 3rd option is correct.