Multiple Choice
Under which of the following scenarios could Charles, a citizen of England, be eligible to claim the "closer connection" exception to the substantial presence test in 2019?
A) Charles spent 183 days in the United States in 2019 and has his tax home in England.
B) Charles spent 183 days in the United States in 2019 and has his tax home in the United States.
C) Charles spent 182 days in the United States in 2019 and has his tax home in England.
D) Charles spent 182 days in the United States in 2019 and has his tax home in the United States.
Correct Answer:

Verified
Correct Answer:
Verified
Q4: Janet Mothra, a U.S. citizen, is employed
Q8: All passive income earned by a CFC
Q22: A non-U.S. citizen with a green card
Q44: The foreign tax credit regime is the
Q80: Under a U.S. treaty, what must a
Q91: Which of the following incomes earned by
Q93: Orono Corporation manufactured inventory in the United
Q99: Jesse Stone is a citizen and bona
Q102: Subpart F income earned by a CFC
Q104: Boca Corporation, a U.S. corporation, reported U.S.