I. Determination of "Resident" or "Nonresident" Alien Status, Whether a Nonresident Alien Must File a Tax Return, Which Income Must Be Reported Scenario #1: James Watson works for XYZ Company in Toronto, Canada. During Year 1, James was sent to work in the U.S. location of his employer for a total of 140 days. During that time, he made several round trips from Toronto. Each trip lasted one to two weeks, except for the last trip which lasted four weeks. He spent 14 days in a hospital due to an accident. During the period he worked in the U.S., he received $20,000 in salary. The next year, James worked in the U.S. for a total of 126 days, again making several one-to-two- week round trips from Toronto. He received $19,000 during this period. During Year 3, James made an additional trip lasting 14 days to the U.S. and was then assigned permanently to the U.S. office. James moved to the U.S. on September 1 and resided in the U.S. for the rest of the year. He was paid $20,000 after his move. In Year 3, he was paid by the U.S. location and was subject to U.S. withholding. He received