Which of the following statements best describes the substantial presence test as it applies to determining if a non-U.S. citizen is a resident alien for U.S. tax purposes?

Multiple Choice

• To be treated as a resident alien, an individual must be physically present in the United States for 183 days equivalent using a formula that includes the current year and the prior year.
• To be treated as a resident alien, an individual must be physically present in the United States for 183 days in the current year.
• To be treated as a resident alien, an individual must be physically present in the United States for 183 days in the current year and each of the prior two years.
• To be treated as a resident alien, an individual must be physically present in the United States for 183 days equivalent using a formula that includes the current year and the prior two years.