Hi
I am on L1 visa and I would like to know my resident status... I am bit unclear about it.

In 2008
I came to US on L1 on 5thJuly 2008 i.e. 179days in 2008

In 2007 I had come to US on B1 visa for 28days.
In 2006 as well I had come to US on B1 Visa for 28days.

So as per Substantial Presence Test info on IRS.gov:
"31 days during the current year, and
183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
All the days you were present in the current year, and
1/3 of the days you were present in the first year before the current year, and
1/6 of the days you were present in the second year before the current year. "

I have stayed in US for more than 183 days. But I want to know if my visits in 2007 and 2006 on B1 visa will be considered or not? Should I file my tax returns as non-resident or resident alien?
Any help in this regard is appreciated.

Thanks.

Your days on B1 are not exempt from residency so it makes you resident.
But you are dual status for 2008-- non-resident in the beginning of the year and resident at the end of the year.

You will need professional help to do your tax return. You can contact AtlantaTaxExpert at [email protected].