I came from India on Sep-10-2006 on L1 visa with my wife.
We did not go outside US from Sep-10-2006.I was present in the United States for 113 days (more than 31 days) in a row in 2006 & I was present in the United States 100% (more than 75%) of the number of days beginning with the first day of the 31-day period and ending with the last day of 2006. – Test for first year choice.
I cannot pass the substantial presence test for 2006. So I am non residential alien for 2006.
I can pass the substantial presence test on 26th May 2007.
I did not owe money to government.
My question is..
1.Can I file tax after or on 26th May 2007 with first year choice benefit?
2.As I did not owe money to government should I ask for extension or not?