[anxus]

My husband had passed the substantial presence test during his last stay in the US, and hence was a resident alien. But he then left US for 4 years, and is now back here on an H1 visa. Is he now a resident or a non-resident?

Thanks in advance!

[MukatA]

Give info about days in the U.S. in 2006, 2007 and 2008 and visa status? Also your status in the U.S. Read http://taxipay.blogspot.com/2008/04/...ence-test.html

[anxus]

2006 - 0 days
2007 - 45 days - B1 visa
2008 - 35 days - H1B visa

The substantial presence test does not qualify him as a resident.
However, he stayed in the US from Oct 2001 through Oct 2004 on an H1B visa, and was a resident alien then. Does this make a difference?

[MukatA]

Your husband is nonresident.

[anxus]

Thanks, MukatA!