Hi

I am a nonresident in the US. I was present in the US for more than 183 days in 2008 -on a legal Tourist visa (B1/B2) . Of course I did not work as a tourist in the US.
I left the US in January 2009 and came back in February 2009, but this time I entered on a new F-1 Student visa starting Feb 10 2009.
My question is: do I need to file form 8843 for the year 2008? Obviously I was just a tourist during that year (even though I was present more than 183 days in the US).

Please tell me what is the law about taxes form me.

Thank you,
Bayarea.

No, you do not file any form for 2008.
On F1 you will file nonresident tax return and Form 8843.

Unless a treaty applies, you are treated as a resident of the U.S. for at least part of 2008. If your worldwide income (not just U.S. income) exceeded $3,500 (for a single individual), then you need to file a U.S. tax return.

I haven't earned any money during 2008 - not in the US and not elsewhere. So that means I don't need to file anything about taxes, right?
BY the way I was in the US as a tourist also in 2007 and 2006 for quite a while but still didn't earn any money in the US or in any other country during 2006-2007.
Thanks,
bayarea

Right. No income tax return filing requirement if you don't have any income. If you have a foreign bank account with a balance of $10,000 or more at any time during the year, see Form TD F 90-22.1.

Hi, I have a similar situation. I was on a tourist B1 visa for over 183 days in 2008 and did not have any income in US or anywhere else. However, because I worked legally in the US until 2007 (I filed my taxes for 2007), I have an IRA retirement account, and in 2008 I withdrew about $7000 to help pay for my stay in the US. I was told that I may have to pay a 10%penalty for early withdrawal. So, (1) do I have to file form 1040NR for 2008? And (2) will I have to pay the 10% penalty? (Most of that money went towards certification programs and classes, so I was hoping to itemize deductions.)

Thanks for any help!

Yes, you need to file the Form 1040NR, and yes, you will need to pay the 10% Early Withdrawal Penalty.