Generally, an alien in H-1B status (hereafter referred to as “H-1B alien”) will be treated as a U.S. resident for federal income tax purposes if he or she meets the Substantial Presence Test. The test is applied on a calendar year-by-calendar year basis. It looks your client meets the substantial Presence test.

The number of days present in the United States during the current year plus (+)1/3 of the days present in the United States during the 1st non-exempt year preceding the current calendar year plus (+)1/6 of the days present in the United States during the 2nd non-exempt year preceding the current calendar year.

your client current year 365 +0 + 8 = 373 days present in the last three year look back which is over 183 days.