Appropriate tax return for someone on L-1 Visa

[Naveen Mohan from New York]

If someone is on L-1 visa (Inter company transferee), should I file 1040 or 1040 NR?

 

Thanks for your help.

 

Naveen Mohan

[Pacun]

I think 1040 if they were here for 183 days or more in 2014.

[TaxMan60601]

Totaly agree. One of those visas who do not exclude days of precense for the purpose of SPT. Check last 3 years of precense in US - could be 1040 even if lees than 183 in tax year.

http://www.irs.gov/Individuals/International-Taxpayers/Alien-Residency-Examples- see Example 5

[Pacun]

I meant tax presence days, not physical days in 2014.