Dear Friends,

I have almost the same situation. I am a 3rd year international PhD student at in Oregon. While our university did not provide any information regarding the tax forms for us. I filled out 1040-ez during the 1st and 2nd years (2007 just 6 months and all 2008). But now, I have noticed that I have made a mistake and I must have filled out 1040nr-ez instead of 1040-ez. This year I am going to fill out 1040nr-ez for 2009. I was wondering is there any ways for me to correct the last years records while it was an unwanted mistake? If I fill out 1040nr-ez will I get penaltiez?? Please help me!!

Yes, you can correct prior year forms that you filed in error, using the wrong form type. You use a Form 1040X. The instructions for that form have specific instructions on how to correct this exact problem. I've copied and pasted those instructions below. This should solve your problem.

"Use Form 1040X to amend Form 1040NR or Form 1040NR-EZ. Also, use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. To amend Form 1040NR or 1040NR-EZ or to file the correct return, fill in your name, address, and social security number (SSN) or IRS individual taxpayer identification number (ITIN) on Form 1040X. Also complete line C, explaining why you are making the change. Attach the corrected return (Form 1040, Form 1040NR, etc.) to Form 1040X. Across the top of the corrected return, enter “Amended.”

So, thats it, 1. You complete a correct 1040NR-EZ as it should have been, write "AMENDED" across the top of it.
2. Complete the 1040X, as instructed, enter no numbers on it.
3. Staple together and send to the address per instructions, retain copy.


Note, you can obtain this Form 1040X, and instructions from the IRS website, www.irs.gov; by typing in "1040X" in the search box in the upper right hand corner of the webpage.

Good Luck ramin

Do you have F-1 or J1 (student) visa?
On F1 or J1 (student) 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. 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)