[bibendum]

Hi,

I have a question about my taxes. I am a sigle person from Spain.

I was with a J1 during 2004 and I filled out the 1040NR form. During 2005, I was with a J1 until July 14, 2005. On August 12, 2005, I went back to Spain in order to get my H1-B, and I came back September 21, 2005. My H1-b is valit since October 1, 2005.

Which form do I have to fill out this year? Can I just use the 1040 and claim the standard deduction?

Also, I went back to Spain for the holidays season from December 23 to January 4, 2006. I don't know if this may affect for taxes.

Could you please help me?

Thank you very much,

[AtlantaTaxExpert]

Bibendum:

Look at previous postings for the three options (non-resident alien, resident alien, dual-status alien).

I recommend filing as a resident alien, because then you can for sure claim the standard deduction. I am not sure you can claim the standard deduction with the other two options. However, you must wait until after 2 April 2006 before you can file. Further, you must attach a statement to the return. Download IRS Pub 519 from www.irs.gov and refer to "First Year Choice" to get the details.

[bibendum]

Thank you very much for your information.

Have a wonderful day,