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 2016?
A) Charles spent 183 days in the United States in 2016 and has his tax home in England.
B) Charles spent 183 days in the United States in 2016 and has his tax home in the United States.
C) Charles spent 182 days in the United States in 2016 and has his tax home in England.
D) Charles spent 182 days in the United States in 2016 and has his tax home in the United States.
Correct Answer:

Verified
Correct Answer:
Verified
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