3 ms·
Substantial presence test is applied by IRS only for tax residency. You can be on h1-b for 5 years, pass the SPT and classify as tax resident but still be non-r
by zeusk 3y ago
Substantial presence test is applied by IRS only for tax residency. You can be on h1-b for 5 years, pass the SPT and classify as tax resident but still be non-resident alien in the eyes of DHS/USCIS/SSA.