Question

Gwendolyn was physically present in the United States for 96 days in 2019, 198 days in 2018, and 66 days in 2017. Under the substantial presence test formula, how many days is Gwendolyn deemed physically present in the United States in 2019 g

Answer 1

173 days

Explanation:

The formula for substantial presence test is;

SBT = (Total of number of days present in the current tax year) + (1/3)(number of days in the year that was before the tax year) + (1/6)(number of days in the year that was two years before the tax year)

From the question, present tax year is 2019 and number of days is 96 days.

Year before tax year is 2018 and number of days is 198 days

2 years before tax year is 2017 and number of days is 66 days.

Thus;

SBT = 96 + ((1/3)198) + ((1/6)66)

SBT = 173 days