Hi,
I was a student on F-1 (Indian nationality) until December 2006 and filed 1040 EZ using an online tax filing service on two occasions (2004 & 2005). Now I have realized that I should have filed the 1040 NR. I did not owe any taxes and in fact got a refund on both the occasions. Although I will be filing my taxes using 1040 NR this year, is there any amendment which I must do for last two years?

Thanks,

Yes, you must amend the returns.

Prepare the Form 1040NR-EZ for each year in question. You may need to go to 1040.com Website to get a Form 1040NR-EZ for 2004 and 2005. Put the words "AMENDED RETURN" at the top of the Form 1040NR-EZ.

Then download Form 1040X. Prepare a Form 1040X for each year. Explain on page 2 that you incorectly filed as a resident alien and you wish to amend your return to file as a non-resident. No additional tax should be do. The IRS will process each return and acknowledge receipt. Once they have acknowledged receipt, your non-resident status will have been restored.