I first came to US in August 2005 on F1 visa.

Then I was on OPT from August 2007 to August 2008.

I am on H1b visa since October 2008.

I am single and filing 1040 NR since last 3 years.

I wanted to know which form should I use for year 2008 (1040 or 1040 NR ??) since I was on OPT for 9 months of 2008 and H1b for last 3 months of 2008.

Thank you.

Abhishek,

I also had the same situation last year... and you have to file 1040NR itself... first 5 years of F1 (including OPT) does not qualify for substantial presence test...

For 2008, you will file nonresident tax return with Form 8843. You will get treaty deduction as you have OPT income.