McGraw-Hill's Taxation of Business Entities 3rd Edition by Connie Weaver, Brian Spilker, Edmund Outslay, John Robinson, Ronald Worsham, Benjamin Ayers, John Barrick

Exercise 11

{ research } Use the facts in Problem 41. If Guido meets the statutory requirements to be considered a resident of both the United States and Belgium, what criteria does the U.S.-Belgium treaty use to "break the tie" and determine Guido's country of residence Look at Article 4 of the 2006 U.S.-Belgium income tax treaty, which you can find on the IRS website, http://www.irs.gov.
Problem 41
Guido is a citizen and resident of Belgium. He has a full-time job in Belgium and has lived there with his family for the past 10 years. In 2007, Guido came to the United States for the first time. The sole purpose of his trip was business. He intended to stay in the United States for only 180 days, but he ended up staying for 210 days because of unforeseen problems with his business. Guido came to the United States again on business in 2008 and stayed for 180 days. In 2009 he came back to the United States on business and stayed for 70 days. Determine if Guido meets the U.S. statutory definition of a resident alien in 2007, 2008, and 2009 under the substantial presence test.