Dear Sir,

I came here in Jan 2007 on B1 Visa. I was here for 5 months. I went back to India and again came with L1 visa in July 2007 to till date.

Should I have to pay tax for the B1 visa also. Though I was not earning any thing at that time.

Reply me soon...

If you earned no money, you owe no taxes.

You will file a non-resident tax return (Form 1040NR or 1040NR-EZ) for the money earned on the L-1 visa ONLY.