I am an alien no resident and I would like to know if time being in US as a tourist (B2 Visa)counts to the substantial presence test to file a tax return.
MukatA
Mar 19, 2009, 11:37 PM
Yes, it is counted for SPT. Read Your U.S. Tax Return: Substantial Presence Test (http://taxipay.blogspot.com/2008/04/substantial-presence-test.html)