Hello Sir,

I came to US first time on B1 visa on 15th Dec 2007 and stayed till 14th March 2008. I again came back to US on L1 visa on 20th June 2008 and will return back to India on 10th October 2008. Will I be considered as Non-resident or resident alien from tax filing point of view for 2008 year? What form I may have to file for tax returns for 2008 year? Waiting for your reply.

Thanks,
Appu

In the U.S. you will file nonresident tax return as for 2008. You will file Form 140NR or 1040NR-EZ. You will get personal exemption of $3500 and itemized deductions. You can deduct your travel and living expenses.
Read: Your U.S. Tax Return: The U.S. Visas

You must also report this income on your India tax return as you will be in India for more than 182 days in FY 2008-09. You can claim credit for taxes paid in the U.S.
Read Residence In India (Section 6)

Thank you very much