What is substantial presence test

183 days test for for resident status. Your U.S. Tax Return: Substantial Presence Test (http://taxipay.blogspot.com/2008/04/substantial-presence-test.html)

Thanks a lot for quick response

My husband has come on L1 visa and me and my daughter on L2 visa. We've come in September 2010 and now my husband has to file the return. Can you *** tell us what should be our status for filing the return as some tax consultants of repute are suggesting us that we can file as resident and few others are suggesting us that we cannot file as resident. Also they are telling us that we can file as non-resident for federal tax return and as resident for state tax return. How can this be possible... either we are resident or we are non-resident. Is it possible for a single person to file with two status. Kindly guide us. Thanks.