Bella is a citizen and resident of Brazil. Terri is a citizen and resident of Argentina. Maria is a citizen and resident of Chile. They all work for the same company. Their jobs required them to travel to the U.S. Originally, they were needed in the U.S. for many months to help build up the company's U.S. business. Now, they travel to the U.S. less frequently. None of them have a Green Card or any special Visas. Brazil, Argentina and Chile do not have a tax treaty with the United States.

 

Bella was present in the U.S. for 324 days in 2021, 210 days in 2022, and 70 days in 2023.

 

Terri was present in the U.S. for 357 days in 2021, 300 days in 2022, and 34 days in 2023.

 

Maria was present in the U.S. for 289 days in 2021, 255 days in 2022, and  49 days in 2023.

Is Bella a U.S. resident for U.S. tax purposes in 2023? Explain

2. Is Terri a U.S. resident for U.S. tax purposes in 2023? Explain
4. Is Maria a U.S. resident for U.S. tax purposes in 2023? Explain

Answer rating: 100% (QA)

We need to apply the Substantial Presence Test to determine if Bella Terri and Maria are US residents for tax purposes This test determines tax residency status in the US for individuals who are not US citizens The Substantial Presence Test is a numerical formula that measures days of presence in the United States It considers the number of days in the current year and the two preceding years Specifically an individual will be considered a US resident ... View the full answer