Hi,

Below are my status details.

F1: August 2003 - Nov 2005
OPT: Nov 2005 - Sep 7, 2006
H1: Sep 8, 2006 - present

1. Do I clear the Substantial Presence Test for 2006? If no, should I file my returns as a Non resident?

2. I received 2 W-2 forms from my employer for 2006. One for the period when I was on OPT (no SS and Medicare deductions) and the other when I was on H1B. How does that effect my returns?

3. For year 2005, while I was still on F1, I filed 1040 when actually I should have filed 1040NR. Can it be an issue if I have to file as a Non-Resident this year?

Thanks.

You don't pass the SPT so you should file as a non-resident. File a 1040NR. You would include both W-2s.

If you filed as a resident last year, you should file an amended return to correct it.

Agreed!