Philippe was physically present in the United States for 110 days in 2019, 180 days in 2018, and 120 days in 2017. Under the sub
stantial presence test formula, how many days is Philippe deemed physically present in the United States in 2019 for purposes of determining if he is a resident alien?
Explanation: under the substantial presence test. The formula is as follows
All the days currently present in 2019 + (1/3) multiply by the days Philippe was present in 2018 + (1/6) multiply by the days Philippe was present in 2017
This gives
110+ (1/3) x 180 + (1/6) x 120
= 110 + 60 + 20 = 190 days.
Since 190 days is greater than 180 days stipulated by law, therefore Philippe is considered as alien .
