I have been working under an H1-B VISA since Dec. 2003. I am also a student who has paid tuition and tuition fees in 2004. Which form should I be using to file my taxes? I am from Korea and have been getting conflicting responses from several people. Last year my CPA filed my taxes using a 1040 form. Is this the correct form to use this year also?

Thanks!

Jungeun

AtlantaTaxExpert

Jungeun:

You were under a H-1B visa for all of 2004, so you should file as a resident aline.

For 2004, file Form 1040/1040A/1040EZ, which applies.

For 2003, IMHO, you should have filed Form 1040NR or 1040NR-EZ. However, if the taxes paid are about the same and the IRS does not challenge it, it may be best not to draw attention to it by filing an amendment.