I have stayed in US in 2004 for 351 days and came again in US on 3rd September 2006 and staying there till todate. For Tax 2006 purpuose the stay is calculated as

No of days in 2004 (351*1/6) = 59
No of days in 2005 = 0
No of days in 2006 = 120
Total No of days = 179

I was reading on IRS web site and found there are 5 Grace days we can used to confirm resident status. I just want to clarify that if I can use 4 grace days then my tax status will be Resident. The article source from IRS is as http://www.irs.gov/pub/irs-pdf/p519.pdf Page 9, example 2

Could you please clarify that I am eligible to be treated as Resident Allen ?

I would appericiate if I will get a quick answere to that.

Thanks in anticipation.

You DO meet Frst Year Choice critieria, but ONLY to file a dual-status return. You CANNOT file as a resident alien because you spent at least one day in 2006 as a non-resident alien.