[yordan]

My situation:
2003 - B1 30 days
2004 F1 149 days
2005 F1 365 days
2006 F1 335 days
2007 F1 365 days
2008 F1 365 days

My local school tax advisor told me that since I have been here 5 years, in 2008 I am resident. Probably didn't pay attention that 2003 I was B1 status.
Without too much reading I submitted 1040 for 2008.

However after this I checked again and as much as I understand I can not count 2003 towards the five years exception for F1.

I think I can do a first year choice though once I have 183 days for this year.
I can not count 2008 year toward the substantial presence test.
I can count the days of 2008 toward the first year choice eligibility - 31 consecutive days, etc.

Questions:
0. Can I do first year choice?

1.If yes, since I didn't append a first year choice statement with my 1040 (and I couldn't do it as I didn't have enough days to pass the substantial presence test), should I submit an 1040X with the same 1040 attached, and the statement making first year choice attached once I pass the SPT in July?

2. Reading 519 publ. assuming my reasoning is good I am resident since 1 January 2008 by first year choice - so I am resident full year 2008, right?


3. How long time I have to make such a choice 3 months after the due day, 6 months?

Thanks in advance.

[MukatA]

If you entered the U.S. on F1 in 2004, then for 2008 you are nonresident. You must file nonresident tax return.
In 2009 you will file resident tax return.

You will file amended tax return. For amending your tax return, you must file IRS Form 1040-X with properly done nonresident tax return Form 1040NR or 1040NR-EZ and Form 8843. Column A is what was on the original return, Column C is what should have been there (that is corrected amounts) and Column B is the difference. Complete these columns and then refigure your tax. If you owe tax, write check to United States Treasury and enclose with the amended return.
Read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents

[AtlantaTaxExpert]

Be sure to print "AMENDED" on the top of the first page of Form 1040NR or 1040NR-EZ.