[wueq]

Hi,

I hold F1 from 1/1/2006 to 6/14/2006, then OPT to 11/26/2006, then H1B to end of the year, I wonder can I file as a resident?

From 1040 instrction, it seems that I can not because I can not pass the presence test, but it is said that if my status was changed to H1 before 12/1/2006, I have an option that is called First Year Choice, I can file as a resident, is it right?

Why I insist that I want to file as resident is that I want to get the $2000 tuition tax credit, because only the resident can claim this credit. Can someone help me with this question, I am totally comfused about it. Is it possible to get this tuition tax credit?

Thanks in advance.

Michael

[AtlantaTaxExpert]

Michael:

You need to file as a non-resident alien (Form 1040NR-EZ with Form 8843) for 2006. You do not qualify for resident alien status.

First Year Choice is for dual-status filing, which you CAN file if you want to wait until mid-June 2007 to file. However, there is no tax advantage to file this way, because, regardless of whether you file NRA or dual-statu, you CANNOT CLAIM any tuition or education credit or deduction.