Hi ATE,
I am an international student who received $1000 of American Opportunity Credit last month for the tax year 2011, because a stupid software I used didn't ask whether I was a resident. What penalties am I going to pay and am I going to just write the IRS a check refunding them $1000? Thanks.
Innocent

Amend the return using Form 1040X, attaching a properly-prepared Form 1040NR-EZ and Form 8843. Print the word "AMENDED" to the top of the first page of he Form 1040NR-EZ.

On the Form 1040X, explain your error and ask that the IRS re-instate your non-resident alien status, and that they waive all penalties and interest.

Enclose a $1,000 check with the amendment. Since you came forward on your own, it is likely the IRS will accept the check and waive all penalties and interest.