Dear Tax Expert, please help.

I am an F1 student since 2007. I worked in 2009 on OPT and had capital gain from stock market in 2009. I am back to college from Sep 2009 to now.

Question,
1. Am I eligible for american opportunity credit?
2. If yes, will it affect my green card process period? (since tax is an important issue when applying green card) Am I worth to claim tax refund?
3.What forms do I need? Am I still a non-resident even if I passed the substance test?

Thank you for your kindly help.

1. No
3. On F1/OPT 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. On your OPT income you will get deduction based on tax treaty between the U.S. and your country. 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)