Hi,

I would like some help with my situation:

1. I am a Canadian Citizen
2. I worked in the US on TN and H1-B from July 2000 until mid-2004.
3. I re-entered the US on F1 in July 2004.
4. Until 2004, I filed as a resident (since I was on H1-B).
5. Last summer on CPT (as an F1), I received $10K on a 1099-MISC.

Since I was on F1 last year, can I claim non-residency status for 2005?

If not, it looks I am stuck with paying self-employment taxes on the $10K, right?

Thank you for your help in advance,
amjanmoh

I have figured this out - since I am on F1 I will be filing 1040NR.

That is correct; file Form 1040NR as a non-resident alien.

However, I would attach a copy of the visa to the Form 1040NR, since the IRS is expecting to get a resident tax return from you.