I am a J1 holder (scholar), from France, and arrived in the US in September 2007. If I understood correctly, I am resident for tax purproses for 2009 (even if from January to August 2009, I was exempt from federal taxes, not from FICA). My question is the following:
1) If I use a 1040 form, where do I report the non-taxable portion of my 2009 salary? There is a place for that in the 1040NR, not in the 1040
2) More important: should I add the wages of 2007 I was exempt then? If yes, where should I put this amount? Should I add the wages of 2007 to the ones of 2009?

Thanks!

For 2009, you will file resident tax return.
Report income on line 7 and then show same income with negative sign on line 21 "Other Income." On space for line 21, write Statement 1.
Attach statement 1, why it is exempt.