[chris_kr]

Hi
I am on L1 visa and I would like to know my resident status... I am bit unclear about it.

In 2008
I came to US on L1 on 5thJuly 2008 i.e. 179days in 2008

In 2007 I had come to US on B1 visa for 28days.
In 2006 as well I had come to US on B1 Visa for 28days.

So as per Substantial Presence Test info on IRS.gov:
"31 days during the current year, and
183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
All the days you were present in the current year, and
1/3 of the days you were present in the first year before the current year, and
1/6 of the days you were present in the second year before the current year. "

I have stayed in US for more than 183 days. But I want to know if my visits in 2007 and 2006 on B1 visa will be considered or not? Should I file my tax returns as non-resident or resident alien?
Any help in this regard is appreciated.

Thanks.

[MukatA]

Your days on B1 are not exempt from residency so it makes you resident.
But you are dual status for 2008-- non-resident in the beginning of the year and resident at the end of the year.

You will need professional help to do your tax return. You can contact AtlantaTaxExpert at [email protected].