[GauravA]

I entered US on August 27, 2002 on F-1 Visa. I was on OPT starting March 23, 2006 which ended on March 23, 2007. I left the country on March 12, 2007. I came back to US on October 5, 2007 on H1-B.

What status will I be for tax year 2007? I owe taxes two 2 different states as well. I did not stay in one even for single day. But for the other, I have been present from

January 1 - March 12
Oct 5 - Dec 31.

What status would I be for the states?

Please guide what forms will I be filing.

Thanks!

[AtlantaTaxExpert]

You will file as a resident alien under the "Continuous Presence" policy. You used up your F-1 exemption on 31 December 2006 and started as a resident alien on 1 January 2007. File Form 1040, as you may want to claim some moving expenses incurred during the OPT.

For the state that you NEVER visited, that state has NO LEGAL STANDING to tax your income. File as a non-resident with NO INCOME SOURCE from that state; you should get a total refund of all taxes withheld. You will need to provide a copy of the other state's tax return.

You file for the state that you were in as a part-year resident.