Hello,

I came to USA on 16th October 2010 on L1-B Visa. I am from India & I am single. I will be in USA till December, 2011. I went through IRS website and found that I have to file 1040NR-EZ for my income for year 2010. In 1040NR-EZ. I can't claim standard deductions. While going through IRS publication 519, I found about First Year choice. I am confused about its actual process.

1. I would be able to meet Substantial Presence Test around June 15, 2011 (76 days of 2010 / 3 = 25 days + (Jan to June)166 days of 2011). Is it correct?

2. To meet Substantial Presence Test, I have to file for extension using form 4868. I do not owe anything for 2010 and expecting a refund. So, Should I attach any other form along with 4868?

3. After filling extension using form 4868, would I be able to file a federal return using 1040A form during July to October 2011 and which documents should I attach with form 1040A/1040?

4.I have heard that I have to declare foreign income in form 1040A/1040 for the year 2010. My Indian income, for the year 2010 is around $12,000.00 and I have already paid the tax on that income in India. My US income is around $10,000.00 till Dec 2010. So, should I able to get exemption on my Indian income as I have paid tax on it?

Thanks,
Dhanvin Shah.

File nonresident tax return for 2010. There is no benefit by filing dual status return.

After you meet SPT in 2011, you can file dual status tax return for 2010. You can not file resident return. Your U.S. Tax Return: The U.S. Visas