Requesting help with the below query for a friend. Please assist.
One of my friend is an Indian citizen who is staying in the United States on H1B visa for work/employment. He had not visited the United States earlier and has entered for the first time in May 2023 and he has stayed for a period of 228 days in 2023. He is filing taxes for the first time. For the purpose of tax filing in the United States, Is he considered a resident or a non-resident?
