[confusingmatter]

Hi,

I was on OPT the entire year of 2008 until Dec 19 when I acquired the H-1B stamp from Indonesia. I did not re-enter the US until Dec 27. I had been a student and was on F-1since August 2004 until December 2007. Should I file a 1040NR or 1040?

Does the substantial presence test include when I was on F-1? Please help :(

Let me know.

[MukatA]

On F1/OPT you are exempt from residency for 5-years. You must file non-resident tax return and Form 8843. Your income is not subject to FICA taxes but you must pay federal and state income taxes. On your OPT income you will get deduction based on tax treaty between the U.S. and your country.

For 2008 you will file nonresident tax return and Form 8843
Read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents

[confusingmatter]

Thank you Mukata!

Now, I forgot to mention that from July 2003-June 2004, I was on J-1 Visa. Now, willI be exempt from residency for 5-years?

Please advice :)

[MukatA]

When did you get F1?
For what purpose did you get J1? Student, intern, teacher, researcher?

[confusingmatter]

I was an exchange student while on J-1 and did not file any taxes then.

[AtlantaTaxExpert]

The J-1 period counts AGAINST your five-year exempt period.

If you transferred directly to the F-1 visa in 2004, then your five-year period expired on 31 December 2007, and you became a resident alien for tax purposes starting on 1 January 2008.