Skills Warm Up: Substantial Presence TestQuestion 1 of 2If needed, refer to the Resident or Nonresident Alien Decision Tree to answer this question. On their intake sheet, Gloria indicated that her husband, Dante, is not a U.S. citizen. During the interview, you learn that Dante does not have a tax home in another country. He was physically present in the United States for 150 days in the current tax year and both of the two preceding tax years. Is Dante a resident alien under the substantial presence test for the current tax year? |