Hi Atalanta Expert:

I am planning to make 2006 as first year choice of resident alien. However, I called IRS they told me to files as resident alien; I need 31 days in 2005. I convert from F-1 to H1B on December 31, 2005. I already filed for extension in 2006 thinking that by June 2006, I will have 183 days.

Please suggest if this is true? What should I do to file as resident alien

Sorry, the IRS is correct (this time). You need 31 days in 2005 to use First Year Choice.

You must file as a non-resident alien.