[GoodLuck]

Expert, thanks in advance!
I have been in United States since August, 2001 and never been out of this land ever since that time. I was in F-1 OPT status last year till Oct 2005 and then my status changed to H-1B. Can I fill out 1040 in 2005? By the way, as I read p519, I can fill out 1040 even in 2003 because I met the substantial presence test (183 days rule). Is that true? If yes, can I still claim $5000 (US-China tax treaty) when I fill out 1040?
Thanks

[AtlantaTaxExpert]

GoodLuck:

Since you were on F-1 status, you were an exempt individual, which means the F-1 time does NOT count towards Substantial Presence.

You can file as a resident alien only if you wait until June 2006 to file under First Year Choice. Otherwise, you must file dual status. I believe you can claim the China treaty exemption on dual-status, but not as a resident alien.