[sid09]

I am a resident of India. I was on OPT status from 2nd Oct 2007 to 31st Sept 2008 and then on H1 B from 1st Oct 2008. I work in Texas hence not subjected to state Tax.

My earning during my OPT after Fedral Tax cut was - 18000$

From 1st Oct 2008, I was subjected to Fedral, Social, and Medicare taxes as I went on H1-B

Earning on H1 B after Social, Medicare and Fedral tax cut - 11000$

So to file taxes for 2008 as I have transitioned from F1 to H1B what forms do I need to fill 1040 NR-EZ or 1040NR and what are the deductions that I get as per the India US treaty. Do I get both the deductions of $5,350 and $3400 as last year when I filed as F1, or do I have some other deductions for this year.

Thanks in advance for all the help that you can provide.

[MukatA]

You are single and you did not complete SPT during H1-B period, so you can only file non-resident tax return. You will also file Form 8843 for OPT period.

On your OPT income you will get deduction based on tax treaty between the U.S. and your country. Since you are from India, as per tax treaty, you will claim standard deduction of $5,450 instead of itemized deduction.

In 2009, you will file resident tax return if you are in the U.S.
Read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents