I am a teacher. I entered the USA in August 2007 and I was exempted from income tax for two years. I changed status in August 2009 . Under the substantial presence test I am classified as a Resient alien for part of 2009 that is for the period beginning August 2009. I know that I have to file dual residency. The problem is I have two w2 forms and only one contains withholding taxes which is the one for August 2009- December 2009. The other was only has the fica and medcare taxes which were withdrawn. How should I file should I had both all income for both w2 and out it on the 1040 . Where should I put the fica and medcare should both w2 be combined in spite of the fact that they are frm two different employees in two different states .Or should I DO TWO DIFFERENT FORMS ONE AS A RESIDENT ALIEN AND THEOTHER AS NON RESIDENT. PLEASE EXPLAIN I MA SO CONFUSED.

On J1 you are nonresident for two years that is 2007 and 2008. For 2009, your days are not exempt from residency, so you will file resident tax return and Form 8843.
Report both W-2 incomes. Then report W-2 income for J1 exempt period with negative sign on line 21 of 1040. Write deduction under U.S. & -- tax treaty article...
File paper return.