Hi,

I am working for an IT company and I have been travelling on L1 Visa for past 3 years and my employer pays Indian Salary and I am paying tax in India.

[FONT=Arial, geneva, lucida, lucida grande, arial, helvetica, sans-serif][COLOR=#000000] I found the below link and based on that I have calculated the days and it holds true.[/COLOR][/FONT]
.
http://www.irs.gov/Individuals/International_Taxpayers/Substantial_Presence_Test

So, if this holds true, then in my case the total number of days of my stay (including earlier travel and current travel) will be of more than 400 days.

1. Please confirm if this understanding holds true?
2. If yes, do I need to pay tax on per diem allowance I received during this two visit? I was paid $50 per diem for each day. I have notified my company about the same for direction in 2015 and still didn't get proper direction and they haven't paid my taxes.

3. Lastly, if I don't do any of the above, will it be a illegal and what are the complications, will this be individual case or Company should handle this.

I am regularly paying taxes for complete year in India for all the years I stayed in USA. Now they are planning to move me to USA payroll with out paying the taxes.