INTERNATIONAL TAXATION
PROBLEMS EXAM QUESTIONS AND
THEIR CORRECT COMPLETE
SOLUTIONS
Paulina has never been in the United States prior to
her move to San Francisco on February 1, Year 1.
Paulina moved to San Francisco after having applied
for (and received) a green card from the United States
Citizenship and Immigration Services. She has lived in
San Francisco since that time. Is Paulina a resident
alien for Year 1? Under what test(s) might she be
construed to be a resident? What is her residency
starting date? Why does it matter?
Meets Greencard and Presence test, 2/1/1 start date of
residency
Paulina has never been in the United States prior to
her move to San Francisco on February 1, Year 1.
Paulina moved to San Francisco after having applied
for (and received) a green card from the United States
Citizenship and Immigration Services. She has lived in
San Francisco since that time. Is Paulina a resident
alien for Year 1? Under what test(s) might she be
construed to be a resident? What is her residency
starting date? Why does it matter?
How would your answer to (a) change if, instead,
Paulina moved to San Francisco under a temporary
visa on February 1, Year 1, and she lived there until
,her application for permanent residence was
approved on November 15, Year 1?
Meets greencard and presence test start date, 2/1/1
Paulina has never been in the United States prior to
her move to San Francisco on February 1, Year 1.
Paulina moved to San Francisco after having applied
for (and received) a green card from the United States
Citizenship and Immigration Services. She has lived in
San Francisco since that time. Is Paulina a resident
alien for Year 1? Under what test(s) might she be
construed to be a resident? What is her residency
starting date? Why does it matter?
How would your answer to (a) change if, instead,
Paulina moved to San Francisco on October 15, Year
1, and her application for permanent residence in the
United States was granted on December 1, Year 1?
Meets greencard, does not meet presence test start date
12/1/1 (first day as a lawful perm resident)
). Eduardo, a citizen of Peru, was present in the United
States for 90 days during Year 1, 120 days during Year
2, and 125 days during Year 3, with Year 3 being the
most recent year. Eduardo was not a lawful permanent
resident of the United States during any of those years
and was not present in the United States at any time
before Year 1. What is Eduardo's residency status in
the United States for each of the three years?
Y1-nonresident, 90 days
Y2-nonresident, 120+30(90x1/3)=150 days
Y3-nonresident 125+40(120+1/3)+15(90x1/6)=180 days
Y3 is most recent year
, Eduardo, a citizen of Peru, was present in the United
States for 90 days during Year 1, 120 days during Year
2, and 125 days during Year 3, with Year 3 being the
most recent year. Eduardo was not a lawful permanent
resident of the United States during any of those years
and was not present in the United States at any time
before Year 1. What is Eduardo's residency status in
the United States for each of the three years?
How would your answer to (a) change if Eduardo was
present in the United States for 190 days during Year
3?
Y1-nonresident, 90 days
Y2-nonresident, 120+30(90x1/3)=150 days
Y3-resident 190 (exceeds 183 days)
Y3 is most recent year
Eduardo, a citizen of Peru, was present in the United
States for 90 days during Year 1, 120 days during Year
2, and 125 days during Year 3, with Year 3 being the
most recent year. Eduardo was not a lawful permanent
resident of the United States during any of those years
and was not present in the United States at any time
before Year 1. What is Eduardo's residency status in
the United States for each of the three years?
How would your answer to (a) change if Eduardo was
present in the United States for 360 days during Year
1, 300 days during Year 2, and 30 days during Year 3?
Y1-resident, 360 days
Y2-resident, 300 days
Y3-nonresident 30+100(300x1/3)+60(360x1/6)=190 days
(exceeds 183 days, but does not meet the 31 day test)
Y3 is most recent year
PROBLEMS EXAM QUESTIONS AND
THEIR CORRECT COMPLETE
SOLUTIONS
Paulina has never been in the United States prior to
her move to San Francisco on February 1, Year 1.
Paulina moved to San Francisco after having applied
for (and received) a green card from the United States
Citizenship and Immigration Services. She has lived in
San Francisco since that time. Is Paulina a resident
alien for Year 1? Under what test(s) might she be
construed to be a resident? What is her residency
starting date? Why does it matter?
Meets Greencard and Presence test, 2/1/1 start date of
residency
Paulina has never been in the United States prior to
her move to San Francisco on February 1, Year 1.
Paulina moved to San Francisco after having applied
for (and received) a green card from the United States
Citizenship and Immigration Services. She has lived in
San Francisco since that time. Is Paulina a resident
alien for Year 1? Under what test(s) might she be
construed to be a resident? What is her residency
starting date? Why does it matter?
How would your answer to (a) change if, instead,
Paulina moved to San Francisco under a temporary
visa on February 1, Year 1, and she lived there until
,her application for permanent residence was
approved on November 15, Year 1?
Meets greencard and presence test start date, 2/1/1
Paulina has never been in the United States prior to
her move to San Francisco on February 1, Year 1.
Paulina moved to San Francisco after having applied
for (and received) a green card from the United States
Citizenship and Immigration Services. She has lived in
San Francisco since that time. Is Paulina a resident
alien for Year 1? Under what test(s) might she be
construed to be a resident? What is her residency
starting date? Why does it matter?
How would your answer to (a) change if, instead,
Paulina moved to San Francisco on October 15, Year
1, and her application for permanent residence in the
United States was granted on December 1, Year 1?
Meets greencard, does not meet presence test start date
12/1/1 (first day as a lawful perm resident)
). Eduardo, a citizen of Peru, was present in the United
States for 90 days during Year 1, 120 days during Year
2, and 125 days during Year 3, with Year 3 being the
most recent year. Eduardo was not a lawful permanent
resident of the United States during any of those years
and was not present in the United States at any time
before Year 1. What is Eduardo's residency status in
the United States for each of the three years?
Y1-nonresident, 90 days
Y2-nonresident, 120+30(90x1/3)=150 days
Y3-nonresident 125+40(120+1/3)+15(90x1/6)=180 days
Y3 is most recent year
, Eduardo, a citizen of Peru, was present in the United
States for 90 days during Year 1, 120 days during Year
2, and 125 days during Year 3, with Year 3 being the
most recent year. Eduardo was not a lawful permanent
resident of the United States during any of those years
and was not present in the United States at any time
before Year 1. What is Eduardo's residency status in
the United States for each of the three years?
How would your answer to (a) change if Eduardo was
present in the United States for 190 days during Year
3?
Y1-nonresident, 90 days
Y2-nonresident, 120+30(90x1/3)=150 days
Y3-resident 190 (exceeds 183 days)
Y3 is most recent year
Eduardo, a citizen of Peru, was present in the United
States for 90 days during Year 1, 120 days during Year
2, and 125 days during Year 3, with Year 3 being the
most recent year. Eduardo was not a lawful permanent
resident of the United States during any of those years
and was not present in the United States at any time
before Year 1. What is Eduardo's residency status in
the United States for each of the three years?
How would your answer to (a) change if Eduardo was
present in the United States for 360 days during Year
1, 300 days during Year 2, and 30 days during Year 3?
Y1-resident, 360 days
Y2-resident, 300 days
Y3-nonresident 30+100(300x1/3)+60(360x1/6)=190 days
(exceeds 183 days, but does not meet the 31 day test)
Y3 is most recent year
