[appu1203]

Hello Sir,

I came to US first time on B1 visa on 15th Dec 2007 and stayed till 14th March 2008. I again came back to US on L1 visa on 20th June 2008 and will return back to India on 10th October 2008. Will I be considered as Non-resident or resident alien from tax filing point of view for 2008 year? What form I may have to file for tax returns for 2008 year? Waiting for your reply.

Thanks,
Appu

[MukatA]

In the U.S. you will file nonresident tax return as for 2008. You will file Form 140NR or 1040NR-EZ. You will get personal exemption of $3500 and itemized deductions. You can deduct your travel and living expenses.
Read: Your U.S. Tax Return: The U.S. Visas

You must also report this income on your India tax return as you will be in India for more than 182 days in FY 2008-09. You can claim credit for taxes paid in the U.S.
Read Residence In India (Section 6)

[appu1203]

Thank you very much