Hi ATE, I was wondering if you could help me with a few things regarding my tax return. I was on OPT until Jul 15, 2005, and then switched to H1B, thus I don't yet meet the SPT for 2005. As you have suggested, I plan to file the extension and then make the First Year choice when I have met the test.

Here are my questions:

1) Do I need to send a check with my extension? If I calculare as a NR alien then I owe tax, but as a Resident alien I will get some money back. Should I submit a check with the extension request?

2) Can you briefly explain the SPT to me? It was my impression that for 2005 taxes the years that count for the SPT are 2003, 2004, and 2005. If you wait until later in the year does 2006 count? Otherwise how could I ever past the test?

3) Do I need to file anything other than the extension? And when I do file taxes is it just the 1040 I will need to file?

Thanks so much for your help,
RK

1) No, since the final return (as a resident alien) shows a refund due.

2) You do the SPT for 2006, count each day as a whole day, and the 2005 days at one-third.

3) No, and just the Form 1040.