Upvote:0
There is no rule that you can only "stay 182 days within a 12-month period". On each entry as a B2 visitor, you can be admitted for 6 months (although it is in the discretion of the officer to admit you for less time or to deny you entry altogether), regardless of the length or recentness of your previous visits. Whatever time you are admitted for, that is how long you can stay on that visit.
It's theoretically possible for you to be in the US for 6 months, leave and come back the next day, and be admitted for 6 months (although again, the officer could admit you for less time or not admit you at all); and you can stay for that 6 months if that's what you were really admitted for.
Upvote:1
There is a 120-day rolling window that applies in this situation. If you exceed 120 days per year using this special formula (where stays of previous years count as fewer days - days of the prior year count as 1/3 days ,and stays of the year two years removed count as 1/6 days), then you are deemed to have become a US resident and will be subject to US taxation.
So, if you hadn't stayed any days in the previous three years in the US, you might well be able to stay 182 days in a calendar year, but if you've had stays in prior years, then you need to do the math to see how it works out.
This all assumes you don't have US citizenship or the legal right to settle or work there.