Hi,

I have filed 1040 NR for 2007 and 1040 for 2008 ( full year resident for 2008). Can I go back and make a first year choice now for 2007? If I can , can you please let me know the procedure to do it?

Thanks
Venu

Yes, if you were married in 2007, then you can file amended joint return as residents for 2007.
Complete Form 1040X with properly done resident tax return Form 1040 and First Year choice statement. Send it on or before April 15, 2011 to get any refund.