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

Exercise 50

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 2009, 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 2010 and stayed for 180 days.In 2011 he came back to the United States on business and stayed for 70 days.Determine if Guido meets the U..statutory definition of a resident alien in 2009, 2010, and 2011 under the substantial presence test.