I graduated in May of 05 with a MBA and have been on my OPT since then. I’m not sure how to file my taxes and what forms to use.
Also, being an Austrian citizen I am not sure if there is a tax treaty between Austria and the US, and if there is, how that will affect how I need to file.

I have already received my W2 and now I am not sure what the next steps are I need to take.

Geli07:

Assuming you are on a F-1 visa, you need to file Form 1040NR.

Go to the IRS website (www.irs.gov) and download IRS Pub 519. That gives you the procedures for filing the Form 1040NR.

I do not know if Austrian citizens get any special exemption of income. A call to the IRS should get you that information.

Thanks for your quick reply!

How does the “Substantial Presence Test” apply in all this?
Could you also tell me what the difference between the 1040NR and the 1040NR-EZ and how I can determine which one to file?

Geli07:

Substantial Presence applies only if you are not in an "exempt" status, which the F-1 visa confers on its holder.

The Form 1040NR allows other forms and schedules to be attached, whereas the Form 1040NR-EZ is basically for those who only have W-2s from various jobs.