Hi Experts,

I came to US in Aug 2006 on F1 status. Currently, I am doing my OPT since Dec 08. I filed 1040 NR-EZ for year 2006 and for year 2007 I consulted a CPA who filed 1040 for that year. He says that for filing tax purpose, if I am in USA for more then 6 months, I can file 1040. I am not sure whether it is correct or not and I need to file 1040X for amending my previous return.

Please guide me.

Thanks!

You filed wrong return for 2007.
On F1 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)