I came to the US with a B1 visa on early February 2010 and stayed until late April, returning to Argentina after that. Later in August 2010 I came back to the US but with an L1 visa, staying until late December. For tax purposes, do I count as resident, non-resident or dual-status for 2010? FYI, on 2009 and 2008 I stayed on the US for 2 months on each trip, using my B1 visa. Thanks!

If your stay exceeded 183 days, you are considered a dual-status alien, and you must file BOTH Forms 1040 and 1040NR.

If the stay was LESS than 183 days, you are a non-resident alien and must file ONLY Form 1040NR.

If you need professional help filing your return, email me at [email protected] or [email protected].