Question $3$ of $12.$

Which of the following tests determines whether a taxpayer is a U$.$S$.$ resident alien for tax purposes?

I. Naturalization Test.

II$.$ Substantial Presence Test.

III. Green Card Test.

IV$.$ Physical Presence Test.

I, II$,$ and III.

II and III.

III and IV$.$

I and IV$.$

Mark for follow up

Question $4$ of $12.$

A taxpayer is prohibited from claiming the Foreign Tax Credit for taxes paid on income that is:

Earned.

Excluded.

Passive.

Unearned.

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Question $5$ of $12.$

Which taxpayers must have effectively connected income to claim the Foreign Tax Credit?

Dual$-$status taxpayers.

Nonresident aliens.

Resident aliens.

U$.$S citizens.