Hi,

I came to USA since 2006 by using F1 visa, and stayed whole year in USA in 2008 with F1/OPT.

1. Can I report resident taxes since I pass substantial presence test? I asked some accountants, they said I can file resident tax for more deductible choices, is this correct?
2. Does moving expenses deductible if I was studying in Arizona and moved to CA due to jobs? If so, what kind of documents I should prepare for?

Thanks for your help.

On F1/OPT you are exempt from residency for 5-years. You must file non-resident tax return Form 1040NR or 1040NR-EZ and Form 8843. Your income is not subject to FICA taxes but you must pay federal and state income taxes.
Read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents (http://taxipay.blogspot.com/2008/03/us-tax-filing-requirements-for-non.html)

Agree with MukatA. You cannot file as a resident if you were still F1/OPT as of the end of 2008.

Thanks for your answer. So I think I will file 1040NR by myself. Regarding to moving expenses, can I file moving expense for my first job ? Since under the distance work sheet, I don't have number of "number of miles from your old home to old workplace." Please advice,

Thanks for your kindly help!

Yes, you may be eligible to claim moving expenses to move from Arizona to CA. read: Your U.S. Tax Return: Moving Expenses (http://taxipay.blogspot.com/2008/02/moving-expenses.html)

See IRS publication 521 (http://www.irs.gov/pub/irs-pdf/p521.pdf) for moving expense deduction.