I spend 2007 as a J1 career training program. Should I file taxes as Resident or NR?

If you arrived in the U.S. in either 2006 or 2007, AND this is you first time in the U.S. on either a J-1 or F-1 visa, then you are a non-resident alien and should file Form 1040NR or 1040NR-EZ plus Form 8843.

You are non-resident for two years and will get deduction as per tax treaty between the U.S. and your country. You must file 2007 tax return if your income was more than $3400.