Nepthug420,

Yes I saw that. In the same publication (IRS 501) it says “The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U.S. Tax Guide for Aliens.” Then I looked at IRS 519 which talks about the substantial presence test that I posted above. So I think the real question is whether she can be classified as US resident alien for tax purpose – unless there are some catches, looking at substantial presence test, for me it looks like she is considered US resident for tax purpose. I would really really appreciate if you can get answer from your boss.