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

Unique Filing Situations Workout

Determining Alien Status

Skills Warm Up: Substantial Presence Test

Question 2 of 2

For the purposes of the substantial presence test, you are not to count the days an exempt individual is in the United States. Which of the following individuals is considered exempt for purposes of the substantial presence test?

Ada, who is temporarily in the United States as a teacher on a J visa
Benito, a professional soccer player temporarily in the United States to play in a world-class tournament
Paloma, a student temporarily present in the United States without a visa
Lamar, a foreign-government employee who holds a green card


Publication 4012, Resident or Nonresident Alien Decision Tree
Publication 519

Publication 4012, Resident or Nonresident Alien Decision Tree

Publication 519