Tax Filing Query: H1B Visa Holder's Residency Status for filing U.S. Taxes

[Raghav2]

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?

[JotikaT2]

Since your friend was working within the United States for over 183 days in 2023, he would meet the substantial presence test and would be treated as a US resident for tax purposes.

The IRS uses two tests, the green card test or the substantial presence test, to determine if your friend is considered a US resident or non-resident.  If he meets the requirement of either test, he would be considered a resident.  

Please see this link for additional information as it relates to each test used by the IRS.

[Raghav2]

Thank you so much for your response!