[sutaneja]

Hi,

I came in US in last week of Aug, 2007 and working in Texas. As per the green card and substantial presence test, I am a Non-resident alien for 2007.

I am here in US till last week of May, 2008. So I am a resident Alien for 2008, as per substantial presence test.

I read in 519 publication and found that I can be a dual status alien... So can I chose to be a resident alien in 2007? And in that case, what is the procedure(as currently I don't meet the substantial presence test criteria for 2008) and which form do I need to fill up?

And Are there any benefits of being a Resident Alien over Non Resident?

I am single. I have been in US for around 85 days in 2006 also.

Thanks In Advance

-Sumit

[MukatA]

If you are Single, then you can only file non-resident tax return or Dual status tax return. There is no advantage in doing Dual status tax return, which is complicated and your exemptions or deductions don't increase. So for 2007, file a nonresident tax return.