Tax residency determination for visa holders
I have been in the U.S. on different visa types over the past few years, including F-1, H-1B, and now I am on an L-1. I am confused about how the IRS determines my tax residency with these visa changes. Does each visa type affect the substantial presence test differently? I need to understand if I am a resident or nonresident alien for tax purposes this year so I can file correctly.
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