[dwtaxpayer]

My visa status was changed on Oct 1 2007.
(F1 student OPT -> H1B)
And I have been working since July 2007.(starting earning income)

Currently I didn't meet SPT yet, so I am thinking about making extension for tax return until when I meet SPT.

Here is my question.
If I meet SPT, I can file 1040 instead of 1040 NR, but I cannot get standard deduction
($5350), right?

And if I file 1040, can I use tuition deduction as itemized deductions (or education credit) ?
Because I paid tuition by myself for the first semester this year.
(but worrying that I paid this when I was in F1 status)

Thanks

[AtlantaTaxExpert]

Are you married? If so, you can file jointly and you BOTh choose to be treated as resident aliens, in which case you can claim a $10,700 joint standard deductin PLUS claim the eduation credits/deduction.

If you are single, you should file as a non-resident alien (sorry, no tuition credits), but you can still claim any treaty exemption available to you.