[nina-naj]

Every year I'm going for 5 months to USA on J1 visa.

Last two years I made mistake filling my tax refund, instead of sending 1040NR-EZ I filled 1040EZ, like a resident alien instead of non resident alien!
Every year I got my tax refund without any problem, exact amount that was written on my W2, and till now I haven't got any messages from IRS.

Now I don't know what to do with this year tax, I'm planning to send form 1040NR -EZ but I'm afraid will I get my refund without any problem considering my previous two years mistakes.

If I don't amended correct returns for this 2 years you think my mistake will pass without notice or I should do something?

Thank you

[MukatA]

On J1, you are exempt from residency for two years. Students are exempt for five years. You filed correct returns for 2006 and 2007.

2008 is your third year. Now it will depend upon why you got J1 -- student, intern, teacher...

[nina-naj]

Thanks for answer!
I have one more...

IRS already sent me a notice that I can apply for 2008 stimulus rabate check for 300$.
Should I file again the came form, 1040EZ, like I am doing already 2 years and claim this money or what?

Cause really I'm only staying for 5 months in USA every year, so I 'm not resident!

[MukatA]

You will get stimulus rebate only if you file resident tax return.

If you are not exempt from residency for 2008, then it appears that you have completed Substantial Presence Test. Read Your U.S. Tax Return: Substantial Presence Test

[nina-naj]

Thanks a lot, you really helped me!

Greetings from Europe