Question

Luke was physically present in the United States for 110 days in 2017, 180 days in. 2016, and 120 days in 2015. Under the substantial presence test formula. How many days is Luke deemed physically present

Answer 1

Answer:

Under the substantial presence test formula, deemed physically present is counted as sum of

1. All days present in current year

2. 1/3 of days present in first year before current year

3. 1/6 of days present in second year before current year

Hence:

Under the substantial presence test formula, days deemed physically present = 110 + 180 * 1/3 + 120 * 1/6 = 190 days

Under the substantial presence test formula, days Luke is deemed physically present = 190