[Toto1234]

Hi, I am on H1B visa since this Oct. 1.

My OPT expired on June 2008, however I did not go back to Japan for this visa status change. I was hired the company Novemver 2007.

Should I apply 1040EZ and Form 8843 for 2007 tax return?
Or 1040NR and Form 8843?

Please give me specific information for this process.

Also I moved from MD to NJ when I got the job, however I did not claim this moving expenses 2006
Tax return. I lost recipt for moving. Can I still claim the moving cost?


I appreciate if you could answer my questions.
Thank you very much.

[AtlantaTaxExpert]

If you are single, then you have NOT met the SUbstantial Presence Test for 2008 and therefore can file as a non-resident alien, filing Forms 1040NR and 8843.

You CAN file as a dual-status alien if you wait until early June 2009 to file, but, more than likely, there is no benefit tax-wise in doing this.

If you are married, you can file jointly with your spouse and you BOTH choose to be treated as resident aliens for ALL of 2008. If you make this choice, you will file Form 1040, 1040A or 1040EZ. No Form 8843 is required if you file as a resident alien.

As for the 2006 moving expenses, you will need to amend your 2006 return to claim these expenses. As long as the expenses are reasonable, it is unlikely that the IRS will challenge them. Further, for the mileage driven, the deduction is based on a set rate per mile, which does not require a receipt.

If receipts ARE needed in the event of an audit, entries on a credit card statement will often suffice. Further, you can contact the moving company and get a copy of the moving invoice, if necessary.

BOTTOM LINE: If your deductible moving expenses (the cost of moving your personal effects, the cost of lodging [but NOT meals] during the actual move, the cost of storage, the mileage between MD and NJ) exceed $1,000, then it worth the effort to amend your 2006 return to claim these expenses.