I am in the US on an F-1 Visa since June 2002 and received my OPT in July 2007. I was married in July 2007 and am in the middle of changing my status to a resident alien.
I received a 1099-misc for 2007 and am unsure of whether to file as resident or non-resident. I realize I am exempt from FICA taxes because of F-1, however I think I may meet the substanial presence test for having to file as a resident.

If I file a 1040-NR, where do I put the 1099 income? On line 21 or schedule C or schedule SE? Please advise. Thanks!

Gabby:

Actually, you became a resident alien starting on 1 January 2007, because your F-1 exemption expired at the end oof your fifth year in country (31 December 2006).

Hence, you ARE liable for self-employment taxes and therefore you must file Schedules C and SE for the Form 1099-MISC that you received.

You will file these schedules with Form 1040.