[pheno_1]

Does the time spent in US on B1 contribute to the 183 days that are counted while calulating tax for the year?



for example- suppose I spent 20 days on B1 in Jan. Now I move to US on July 15th on a valid work visa, then, what is the effective number of days spent in US in 2012?

Option A -

20(b1)+(July 15th to Dec 31st on H1) = 20+169 = 189



Option B-

July 15th to Dec 31st on H1 = 169



Thoughts?

[AtlantaTaxExpert]

Option A is what applies for the Substantial Presence Test.

[pheno_1]

Then am I a resident or a non resident alien for the year?

[AtlantaTaxExpert]

At the END of 2012, you are in RESIDENT status.

However, for 2012, you will file a dual-status return UNLESS you are married, in which case you can file jointly with your spouse and you both CHOOSE to be treated as resident aliens for all of 2012.

[pheno_1]

Thank you AtlantaTaxExpert. So for the
#1- B1+employment visa # of days - resident alien tax - tax rates determined based on salary
#2- # of days nots pent in us - non resident alien tax

Kindly confirm my understanding

[AtlantaTaxExpert]

#2 - NO tax is assessed EXCEPT on income that is sourced to the U.S.