What is the maximum number of days he can spend in the u.s.

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Question: Albert is a citizen of Chile and does not have a U.S. resident visa. He owns stock in a U.S. corporation with a business in Miami. which requires him to travel to Miami. When in Miami he stays in a condominium he owns on Miami Beach. In 2018, he spent 100 days in Miami. In 2019, he spent 150 days in Miami. What is the maximum number of days he can spend in the U.S. in 2020, and avoid the "presumption" of U.S. residency for tax purposes under the Substantial Presence Test.

 

 

Reference no: EM133573476

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