[nm_2010]

Hi,

I came to US on 7th December 2007 on L1 Visa with wife and kids and stayed here till November 3, 2008. Then, I returned to India but came back to US on frequent trips during 2009. Finally, I have returned to US on October 25, 2009 on a new L1 Visa.

Can I claim Resident alien status during tax filing for 2009 since I seem to pass the Substantial Presence Test for 2009 (25 days in 2007, 308 days in 2008 and 151 days in 2009).

Please advice.

Thanks,
NM

[MukatA]

For substantial presence test add 1/6 days in 2007, 1/3 days in 2008 and days in 2009. Your U.S. Tax Return: Substantial Presence Test

Even if you do not complete SPT in 2009, you can file joint return as residents. Only requirement is you must wait to file tax return till you complete SPT in 2010.

[nm_2010]

Hi MukatA,

As per your calculation, I do seem to pass SPT. However, there is a clause in Pub 519 that says I may still be treated as non resident alien if IRS proves that I was closer to foreign country than US.

How do I prove that I was NOT closer to foreign country than US?

Thanks for your help.

-NM

[MukatA]

You do not need to prove this. Please read pub 519 again. IRS will try to prove that you are closer to the U.S. than to a foreign country.

[Five Rings]

You are resident by substantial presence; (4+102+151=257.)
File a 1040