You are a resident of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year (January 1 – December 31). If you are resident, you would not indicate that you are nonresident alien or a dual status alien spouse. According to the IRS: Generally, an alien in H-1B status will be treated as a U.S. resident for federal income tax purposes if he or she meets the Substantial Presence Test.