Intuit Academy Tax Practice Exam

To meet the substantial presence test, an individual must be physically present in the United States for a specific number of days over a three-year period. The criteria for the substantial presence test stipulate that a person needs to be in the U.S. for at least 31 days during the current year and the sum of days present in the current year plus one-third of the days present in the previous year plus one-sixth of the days present in the year before that must equal 183 days or more. When considering the calculation for the substantial presence test, the figure of 190 days exceeds the necessary 183 days to meet this requirement. Thus, being present for 190 days would ensure that the individual satisfies the substantial presence test, allowing for any potential calculation nuances and confirming that the presence requirement is confidently met. In contrast, choosing a lesser amount such as 170 days would not suffice, as it does not fulfill the necessary 183-day threshold needed to meet the test criteria. Similarly, 210 days, while also exceeding the requirement, would be more than what is needed, making it an unnecessary consideration given the stated minimum. Therefore, the choice of 190 days accurately reflects Josephine's need to not only meet but comfortably exceed the