Hi,

I would like to know the presence Test calculation for following two scenarios.

Scenario 1 - Person Entered in USA on 17 Feb 2008 and still present in USA on H1

Scenario 2 - Person enters in USA May 2007 and was there till Aug 2007 (B1 Visa) & again entered USA in Feb 2008 & still present in USA on H1

Can u tell me in which case person is treated as residence alliance?

Thanks
Sachin

1. The person completes SPT. If single, he/she must file dual status tax return.

2. Same as above.

Thanks for your reply... both persons are married and filing jointly..

Are you saying both the person / cases qualifing to submit tax return under resident allien or they should submit non resident allien...

If they are married, then they can file jointly and you both CHOSE to be treated as resident aliens. This will allow them to claim the $10,900 joint standard deduction plus two $3,500 personal exemptions.