Hi,
I realized that this topic is covered quite a bit, but I am still confused.
I was on F1 from Sep 2001 to Oct 2006. I received a letter from my school saying I should start filing federal tax as resident with 2006. Then I started working on my OPT around May 2006, didn't get any social security deductions, and got my H1 on Nov 21 2006.

1) Am I still resident although I changed status during 2006?

2) Do I file the whole 2006 as resident? (I was on vacation for a month, and got back to US on Jan 16 2006), or my residency starts with Jan 16 2006?

3) Does OPT have any effect on filing?

4) Do I directly add my income during F1 on top of my income during OPT and H1, and file a single 1040 form?

Thanks a lot!

1) Yes, you are a resident alien.

2) Yes, file as a resident alien for ALL of 2006.

3) No effect.

4) Yes.


If you need my professional tax help, contact me at [email protected].

Thanks a lot!

Just to clarify I read somewhere that, after you switch to H1B you have to be in the country for more than 183 days to be resident. I am counting mine, and since October, it is only around 90. So I was thinking I might be dual like:

Till October 06 (F1+OPT) --> Fill as resident
With October 06 (H1B) --> Fill as non resident

Any comments?

Normally, what you said would be true.

However, the provision that states you can count only FIVE YEARs of your F-1 visa as EXEMPT time from the Substantial Presence Test (SPT) overrides that consideration. On 1 Jan 2006, you were no longer exempt from SPT consideration.

Hence, ALL 365 days of 2006 were counted toward SPT.

For this reason, you are a resident alien. File Form 1040, 1040A or 1040EZ.