Intuit Academy Tax Practice Exam

To meet the substantial presence test, an individual must be physically present in the United States for at least 183 days during the current year. This requirement is derived from the IRS guidelines that determine whether a non-citizen can be classified as a resident alien for tax purposes based on their time spent within the country.

The substantial presence test calculates the days an individual was present in the U.S. using a formula that counts all the days present in the current year, plus one-third of the days present in the previous year, and one-sixth of the days present in the year before that. However, the straightforward threshold set by the IRS is a minimum of 183 days in the current year to simplify the determination of residency.

In this case, since the requirement is clearly established as 183 days, any answer that suggests fewer days would not satisfy the test, which is essential for individuals needing to establish tax residency in the U.S. for compliance with tax laws and regulations.