SEE - Special Enrollment Exam Quiz: Residency And Filing Obligations

What this quiz covers

This quiz focuses on Residency And Filing Obligations, giving you a quick way to practice the rules, question types, and explanations that matter most for SEE - Special Enrollment Exam.

How to use this quiz

Try each quiz question before looking at the correct answer. Use the explanations to review missed ideas, then come back to similar questions until the pattern feels familiar.

Question 1

1. She is a nonresident alien for 2025 because the closer connection exception applies, and she reports the $12,000 on Form 1040-NR. (correct answer)
2. She is a resident alien for 2025 because the substantial presence test is met, and she reports the $12,000 on Form 1040.
3. She is a nonresident alien for 2025 because her weighted days are less than 183, so she has no U.S. filing obligation.
4. She is a resident alien for 2025 because the closer connection exception applies only to aliens present 183 days or more, and she reports the $12,000 on Form 1040.

Question 2

1. He is a nonresident alien for 2025 under the closer connection exception because he was present in the United States for fewer than 183 days during 2025 and has a closer connection to Argentina.
2. He is a nonresident alien for 2025 because a B-2 visitor who does not work in the United States is an exempt individual and his days of presence are not counted.
3. He is a resident alien for 2025 only if his Form I-485 is approved before the due date of his 2025 tax return.
4. He is a resident alien for 2025 because his weighted days of presence equal 250, and the closer connection exception is unavailable while his application for adjustment of status is pending. (correct answer)

Question 3

1. She is a resident alien for 2025 because her two-year exemption for a J-1 research scholar has been exhausted, and her days of presence in 2025 count toward the substantial presence test. (correct answer)
2. She is a nonresident alien for 2025 because J-1 visa holders are exempt individuals and their days of presence are not counted under the substantial presence test.
3. She is a resident alien for 2025 only if she elects to waive her exempt individual status and files a statement with her return.
4. She is a nonresident alien for 2025 because she has not applied for lawful permanent residence and her J-1 status remains valid.

Question 4

1. She may elect to be treated as a resident alien for the period November 1 through December 31, 2025, by attaching a statement to a timely filed return. (correct answer)
2. She may elect to be treated as a resident alien for all of 2025 because she is expected to meet the substantial presence test in 2026, and the election is available to any alien with at least 31 days of presence.
3. She is automatically a resident alien for all of 2025 because she was present for at least 31 consecutive days and met the 75% presence requirement for the period from November 1 through December 31.
4. She is a nonresident alien for all of 2025 because her total days of presence in the United States during 2025 do not satisfy the substantial presence test.

Question 5

1. Marcus is required to file a return, and his parents must attach Form 8615 because his unearned income exceeds $1,350.
2. Marcus is required to file a return because his unearned income exceeds $1,350, but Form 8615 is not required because his unearned income does not exceed $2,700. (correct answer)
3. Marcus is not required to file a return because his unearned income does not exceed $2,700, the threshold for the kiddie tax.
4. Marcus is not required to file a return because his gross income is below the $15,750 standard deduction that applies to a single taxpayer.

Question 6

1. He is a resident alien for all of 2025 because his presence in the United States exceeded 183 days and the substantial presence test treats him as a resident from January 1.
2. He is a resident alien from May 1 through December 31, 2025, but he may claim the full standard deduction because he was a resident for more than half the year.
3. He is a resident alien from May 1 through December 31, 2025, and a nonresident alien before that date; as a dual-status taxpayer he must itemize deductions and cannot claim the standard deduction. (correct answer)
4. He is a nonresident alien for all of 2025 because an H-1B visa holder cannot satisfy the substantial presence test before completing one full calendar year in the United States.

Question 7

1. She must file Form 1040 as a U.S. resident alien for 2025 and report the $95,000 of foreign salary on that return, subject to any applicable foreign earned income exclusion or foreign tax credit. (correct answer)
2. She must file Form 1040-NR as a nonresident alien for 2025 and report only the $4,000 of U.S. wages, because the $95,000 of foreign salary is not U.S.-source income.
3. She was a resident alien only through February 28, 2025, and a nonresident alien for the remainder of the year, so she files a dual-status return and reports only U.S.-source income for the nonresident period.
4. She is not required to file a U.S. return for 2025 because she was present in the United States for only 31 days during the year and her U.S.-source wages were only $4,000.

Question 8

1. She has only 170 actual days of presence in 2025, so she does not meet the substantial presence test; days in earlier years have no effect on her residency status for 2025.
2. Her weighted days total 210, so she meets the substantial presence test and is a resident alien for 2025 even though she was present in the United States for fewer than 183 days.
3. Her weighted days total 220, so she meets the substantial presence test; she will be treated as a nonresident for 2025 if she timely files Form 8840 under the closer connection exception. (correct answer)
4. Because all of her actual days of presence in 2023, 2024, and 2025 are added together, she has 350 days of presence and is a resident alien for 2025.

Question 9

1. She is a resident alien for 2025 because her total physical presence of 360 days over the three-year period exceeds 183 days.
2. She is a resident alien for 2025 because her weighted days of presence equal 200, and she was present in the United States for at least 31 days during the year.
3. She is a nonresident alien for 2025 because her weighted days of presence equal 180, and she had no U.S.-source income, so she is not required to file a U.S. tax return. (correct answer)
4. She is a nonresident alien for 2025 but must file Form 1040-NR because her physical presence in the United States exceeded 183 days over the three-year period.

Question 10

1. She files Form 1040-NR marked "Dual-Status Return" as her return and attaches Form 1040 as the statement for the resident period.
2. She files Form 1040 marked "Dual-Status Return," attaches a Form 1040-NR marked "Dual-Status Statement" for the nonresident period, and may not claim the standard deduction. (correct answer)
3. She may claim the standard deduction because she was a U.S. resident alien on December 31, 2025.
4. She reports only income received during the resident portion because income received while a nonresident is not taxable in the United States.

Question 11

1. Dana reports her worldwide income, but Miguel's $20,000 of Spanish interest is excluded because he remains a nonresident alien for U.S. tax purposes.
2. Miguel reports only his U.S.-source income on Form 1040-NR, while Dana reports her U.S. wages on Form 1040.
3. The election is available only if Miguel was physically present in the United States for at least 31 days during 2025 and neither spouse has previously made a § 6013(g) election.
4. Under the election, both spouses are treated as U.S. residents for the entire year and report their worldwide income on a joint Form 1040. (correct answer)

Question 12

1. She may file Form 1040-NR as a nonresident alien because her tax home and abode are outside the United States.
2. She must file a 2025 Form 1040 to claim the exclusion, and the maximum foreign earned income exclusion for 2025 is $130,000. (correct answer)
3. She is not required to file a 2025 return because the $95,000 of foreign wages is excluded from gross income.
4. Her return is due April 15, 2026, because the automatic two-month extension for taxpayers living abroad is available only to resident aliens, not to U.S. citizens.

Question 13

1. She is a nonresident alien for 2025 because she failed the substantial presence test and reports only U.S.-source income.
2. She is not a U.S. resident for 2025 because her permanent home and financial ties were in Australia for the entire year.
3. She is a U.S. resident alien for 2025 and must report the $40,000 of Australian interest on Form 1040. (correct answer)
4. She may exclude the $40,000 of Australian interest under the foreign earned income exclusion because it is foreign-source income.

Question 14

1. No, because he was present in the United States for only 46 days in 2025, and 46 days is less than the 183-day substantial presence threshold for 2025.
2. Yes; he is treated as a resident from December 1, 2025, because the 31-consecutive-day requirement is satisfied on that date and the period from December 1 through December 16 is 16 days.
3. Yes; he is treated as a resident from November 1, 2025, but only if he satisfies the substantial presence test for 2026 and makes the election on or with his 2025 return. (correct answer)
4. Yes; he is treated as a U.S. resident for the entire 2025 tax year because the first-year choice applies to the current year and there is no partial-year limitation.