Hi

I am Indian citizen and come to US as a student on Aug 2002. I was working from Jan 1- 31 ,2006 in OPT. Then from Feb 1 ,2006 - Dec 31 2007 in H1 B visa.

As I am a Dual Status Alien, I have few questions:
1) Whether can I claim standard deduction under article 21(2) for indian citizen?
2) Whether can I file as a Resident alien i.e. 1040 forms - using First Year Choice? If so which will be more beneficial First year Choice or Dual Status Alien?

Thanks in Advance

Tuhin

1) Yes.

2) You can file as a resident alien ONLY IF you are married and you file jointly with your spouse.