[tttanya]

Hi,

I went from F-1 OPT to H-1 on 07/01/2008 (on H-1 for 183 days).

However I went for vacation to my home country for 28 days in December (155 days present + 5 days of absence = 160 days physically present).

Am I a non-resident alien or dual status?

For first year residency choice, will I have to wait until after April 15 to file dual status
return (53 days in 2008 + 105 days until apr 15 = 163 days)? Or can I just file 1040NR?

Thanks, Tanya

[MukatA]

If you are single, then file nonresident tax return.
There is no benefit from filing dual status tax return.

[tttanya]

Thanks Mukut,

I had interest and dividend income in 2008. Should I divide these between the
h-1 and f-1 period to determine effectively connected vs not effectively connected
Portion, when I file 1040NR?

Also, I had capital gains from sale of ESPP while on H-1. Do I file schedule D
Or report them on line 89 (pg 4 of 1040NR).

Tanya

[AtlantaTaxExpert]

The interest earned during the F-1 period is tax-exempt; do NOT report it. DO report any interest earned during the H-1 period.

The dividends are taxable throughout the year irrespective to the visa status.

For the capital gains, file the Schedule D. Page 4 is for when you are NOT located within the U.S.