An HIB visa holder has resided continuously in the US since Oct of 2004. He works for joint-venture and his basic salary is paid in home country (Nigeria) He receives a per diem in the US which is also paid by his employer but paid into his US account. This amounted to $90,000 in 2005. Is he considered a tax resident and therefore required to file for 2005. Is he required to report just the US income or even the income in his home country?

Thank you

In my opinion, he is a residnet alien and must pay taxes ALL income, U.S. and home country.

He can claim a tax credit for the taxes paid in Nigeria, and a foreign income exclusion for $80,000 of the foreign income.