Hello,

I'm a non resident in the US. Yet I believe I was present in the US for more than 183 days since 2005 but I was on a legal Tourist visa (B1/B2) and I came in and out of the US in those years. 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. I have been in the US since then and am still here on my F-1 visa and studying.

I haven't earned any money since 2005 - not in the US and not elsewhere.

My question is: I understand that I need to file form 8843 for the year 2009 that I was on F-1. Do I need any other forms besides this?

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

Thank you,
Bayarea.

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 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)

I have not earned any money at all in the last 5 years - not in the US and not elsewhere, so I don't understand...

You should file Form 8843.