Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Unique Filing Situations Workout

Workout Resources

Skills Warm Up: Workout Resources

Question 1 of 1

If needed, refer to the Resident or Nonresident Alien Decision Tree to answer this question.

To qualify as a resident alien for tax purposes, a non-U.S. citizen with no green card must be physically present in the United States for a total of at least ______ days over a 3-year period assuming that the days are counted according to the requirements of the test.

214
183
120
31