Hello,

I am a Canadian Resident and law student. During the summer of 2008 I lived and worked for 3 months in NYC at a Law Firm under a J1 visa on a summer internship program. This was my only income in the USA and I had no other income in Canada.

After reviewing the publication 519 I qualify to file 1040NR. However, filing a 1040 and including my "worldwide" income and deducting my education expenses lowers my income taxes payable.

My question is whether I am allowed to elect to file a 1040 and pay taxes as a resident alien instead of a non-resident alien.

Thank you.

You may not elect to file a 1040.
You are either a resident of the US or you are not.

Since you have been reading Pub. 519 you have discovered that the residency rules are quite detailed and explicit.

On J1 you are exempt from residency for 2 years. You do not pay FICA taxes.