Does the time spent in US on B1 contribute to the 183 days that are counted while calulating tax for the year?



for example- suppose I spent 20 days on B1 in Jan. Now I move to US on July 15th on a valid work visa, then, what is the effective number of days spent in US in 2012?

Option A -

20(b1)+(July 15th to Dec 31st on H1) = 20+169 = 189



Option B-

July 15th to Dec 31st on H1 = 169



Thoughts?

Option A is what applies for the Substantial Presence Test.

Then am I a resident or a non resident alien for the year?

At the END of 2012, you are in RESIDENT status.

However, for 2012, you will file a dual-status return UNLESS you are married, in which case you can file jointly with your spouse and you both CHOOSE to be treated as resident aliens for all of 2012.

Thank you AtlantaTaxExpert. so for the
#1- B1+employment visa # of days - resident alien tax - tax rates determined based on salary
#2- # of days nots pent in us - non resident alien tax

kindly confirm my understanding

#2 - NO tax is assessed EXCEPT on income that is sourced to the U.S.