Josephine is a Canadian Citizen and resident. She is not a US citizen, but was physically present in the USA for 170 days in the current year. She was in the USA for 30 days and 60 days in each of the previous two years. Will Josephine be considered a citizen or resident of the USA when applying the substantial presence test in the current year. She will qualify as she meets with 190 days when applying the formula. Yes or no.

Josephine is a Canadian Citizen and resident. She is not a US citizen, but was physically present in the USA for 170 days in the current year. She was in the USA for 30 days and 60 days in each of the previous two years. Will Josephine be considered a citizen or resident of the USA when applying the substantial presence test in the current year. She will qualify as she meets with 190 days when applying the formula. Yes or no.

SWFT Comprehensive Vol 2020

43rd Edition

ISBN:9780357391723

Author:Maloney

Publisher:Maloney

Chapter25: Taxation Of International Transact Ions

Section: Chapter Questions

Problem 39P

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