I'm a J1 Chinese research scholar in UNC charlotte, North Carolina. My first entry date to the united states is Dec 19, 2006, at that date I hold J2 visa. During the year 2008, I switch my visa status from J2 to J1 status on Sep 19, 2008. According to the tax treaty, I was enjoying the tax exemption in the last 4 months of 2008, my employer cacelled the deduction of tax for my payroll. So it raises the question, when I'm trying to filing with the 1040, which form I should use, 1040A or 1040NR? Shall I also file a 8843? If I want to get more tax refund, shall I file 2 forms separately (one for J1, one for J2) according my visa status? Or what I could do, because I tried 1040A and NC-400 (state tax), they even ask me to pay more tax, because I paid no tax during the last 4 months of 2008.

BTW, my son was born on Oct 27, 2008. How could I get the child's credit?

Thanks.

You file just ONE form, probably Form 1040NR with Forms 8843 and 8833 to explain your treaty exemption circumstances.

You CANNOT claim your child as a dependent, but you CAN claim the $1,000 Child Tax Credit because your child is a U.S. citizen. You need to file Form 8901 with your tax return to claim that credit.

If you have not yet filed and need professional help, contact me at [email protected].