Guido is a citizen and resident of Belgium. He has a full-time job in Belgium and has
Question:
Guido is a citizen and resident of Belgium. He has a full-time job in Belgium and has lived there with his family for the past 10 years. In 2014, Guido came to the United States for the first time. The sole purpose of his trip was business. He intended to stay in the United States for only 180 days, but he ended up staying for 210 days because of unforeseen problems with his business. Guido came to the United States again on business in 2015 and stayed for 180 days. In 2016 he came back to the United Slates on business and stayed for 70 days. Determine if Guido meets the U.S. statutory definition of a resident alien in 2014, 2015, and 2016 under the substantial presence test.
South Western Federal Taxation 2016 Corporations Partnerships Estates and Trusts
ISBN: 9781305399884
39th edition
Authors: James Boyd, William Hoffman, Raabe, David Maloney, Young