As well, all Canadian snowbirds whose visits to the U.S. fall between 30 and 183
days in a single calendar year are subjected to something the IRS calls a «substantial presence» test.
First and most obvious, we've organized the entire, massive K — 12 system around an age - based, grade - level, 180 -
days - per -
year calendar; around mostly self - contained and generally low - tech classrooms; and around a pedagogical model centered on a
single teacher teaching a uniform curriculum to twenty to thirty children for a prescribed amount of time each
day, children who don't have much
in common except that they're more or less the same age and (usually) live
in pretty much the same community.
If the taxpayer is a person under 14
years of age by midnight of the first
day of the
calendar year after the tax
year (January 1st), and is required to file the AMT form based on investment income, «
Single» is the only allowable filing status for this person
in this system.