Question

Jean-Pierre is a Canadian citizen and travels to the U.S. as a member of a professional hockey team. his first visit was in 2015. his visits usually last between one and two weeks. If Jean-Pierre was present in the United States for 100 days in 2017, 270 days in 2016, and 36 days in 2015, what is his residence status for 2017? He does not satisfy the substantial presence test, because he was not present in the United States for 183 days in 2017.

A) He does not satisfy the substantial presence test, because he was not present in the United States for 183 days in 2015.

B) He met the substantial presences test in 2016 and his residency, unless abandoned or revoked, continues in 2017.

C) He satisfies the substantial presence test and is considered a U.S. citizen in 2017.

D) He does not satisfy the substantial presence test, because he was not present in the U.S. for 183 consecutive days between 2015 and 2017.

Answer 1

Provisions :

To meet the substantial presence test, Assessee must be physically present in the U.S. during a period and he/she do not hold an A, F, G, J, M or Q visa on at least:

1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the current year and the previous two years, counting:

• all of the days you were present in the current year, and
• 1/3 of the days you were present in the first preceding year, and
• 1/6 of the days you were present in the second preceding year.

  An exempt individual is someone whose days in the United States are not counted toward the substantial presence test, not someone who is exempt from tax. If you are an exempt individual, you are a nonresident alien until you are no longer an exempt individual, or until you receive permanent residency status. You are generally in this category if you are:

• An individual temporarily present in the United States as a foreign government related individual (A or G visa holder).
• A teacher or trainee temporarily present in the United States under a J or Q visa, who substantially complies with the requirements of the visa.
• A student temporarily present in the United States under an F, J, M or Q visa, who substantially complies with the requirements of the visa.
• A professional athlete temporarily in the United States to compete in a charitable sports event.
• CONCLUSION : Jean-pierre is a professional athlete temporarily in the united states to compete in sports event. If it is related to charitable sports event he is treated sa non -resident otherwise resident for the year 2017.