Nicole Is a Citizen and Resident of Australia

Short Answer

Nicole is a citizen and resident of Australia. She has a full-time job in Australia and has lived there with her family for the past 10 years. In 2012, Nicole came to the United States on business and stayed for 180 days. She came to the United States again on business in 2013 and stayed for 150 days. In 2014 she came back to the United States on business and stayed for 100 days. Does Nicole meet the U.S. statutory definition of a resident alien in 2014 under the substantial presence test?