[funiyo]

Here is my information:

2004 : F-1 29June-31Dec (First time entered to the US)
2005 : F-1 1Jan-5 June, OPT 6 June-Dec (in the US all year)
2006 : OPT 1Jan-5 Jun, H-1B 11 Oct- 31Dec (total substantial present test in 2006 is 76 days)
2007 : H-1B all year (out of the US 30 days during 2007)

My Questions:

1. In 2006 tax return, I used 1040NR-EZ form because I did not meet the substantial present test. I'd like to know which form should I use for file tax return 2007?

2. Regarding to the US tax treaties with Thailand, I'm not sure whether I meet the condition in Page 25 article 22 to get an exempt of $3000 for my income in 2007.

3. I received state tax return 2006 during the year 2007. Do I have to take this amount as my income if last year I deducted State tax withheld 2006 as an itemized deduction on my federal return?



Thank you in advance for your answer.

[MukatA]

For 2007 you will file resident tax return. H1-B visa is work visa and you don't get any treaty benefit on it.
Yes, if you deducted state tax as itemized deduction on your 2006 return and you get refund of the state tax in 2007, it is to be reported on your 2007 tax return.