Question

Ji, an international undergraduate student from China, has been in the US attending a university for over 350 days for each of the last four years (including this year). Under the substantial presence test, Ji will be treated as a:

a. U.S. tax resident
b. Nonresident alien
c. Dual-status alien
d. Foreign student

Answer 1

Ji, an international university student meeting the substantial presence test criteria by being in the U.S. for over 350 days a year for the last four years, would be treated as a U.S. tax resident.

Step-by-step explanation:

Under the substantial presence test, Ji, an international student at a university in the United States and having been present over 350 days for each of the last four years, will be treated as a U.S. tax resident. This status results from a specific calculation method used for tax purposes by the IRS where days present in the current and past years are summed up. It's important to note that even though Ji is now considered a tax resident, this does not equate to holding permanent residency or citizenship status, which have their own separate legal requirements, such as those mentioned for naturalization.