I have been a graduate student between 99-05 (Dec) and used an OPT after graduation full last year (Jan 2006 - Dec 2006). Before my OPT started, actually I returned to my country for a vacation and applied for a new F-1 visa on Jan 2006 for an entry to US.
So far I filed only 1040-NR using a tax treaty between US and S. Korea. This year, however, problem seems a bit complicated.

My questions are

1. Am I still eligible for a tax treaty even after first 5 years since I got a new F-1 visa?

2. Am I new in US, i.e., should I file 1040 or 1040-NR?


Thank you so much for your time and consideration.

AtlantaTaxExpert

1) No, you are no longer eligible for the tax treaty due to you exceeding the 5-year limitation of the F-1 tax exemption.

2) File Form 1040.