I came to the U.S. on in June 2004 on an F1 visa. I was here for 4 years of college. On July 1, 2008, my 1-year OPT started. It was scheduled to end on June 30, 2009. However, since I was approved of an H1-B visa in 2009, my OPT was automatically extended until September 30, 2009. My H1-B visa status officially started on October 1, 2009, as stated in my H1-B Notice of Action.

During 2009, I was present in the U.S. for all days except between October 20 and November 17 (I was here for 273 days under F1/OPT status and 64 days under H1-B status)

Should I file as a non-resident alien or alien for 2009?

Also, for state tax returns, will I be an RA or NRA? And was I subject to local and city taxes for the full year or just the portion when I became an H1-B visa holder?

Thank you.

On F-1 you are nonresident for 5 years that is from 2004 to 2008. In 2009, you will file resident tax return. Your U.S. Tax Return: The U.S. Visas