[sumitray]

I was on F1 (and then OPT) between the period Jan 1st and Sep 30th of 2008. My H1 was approved from 1st Oct 2008. For tax filing, I am planning to take the first year option for getting better tax return. I requested for tax extension and completed the SPT requirement in 2009 to qualify for first year choice. However, I have some doubts. If I opt for first year choice -
1) can I claim to be considered a resident alien for the entire 2008 and I file 1040 w/ married filing jointly?
OR
2) Do I get considered a resident alien only for the period Oct 1 to Dec 31 and file a dual status tax return? As in dual status return I cannot do married filing jointly, so I do married filing separately.

The tax returns are very different between these two options. So, I need some guidance to understand which one is correct.

[MukatA]

Yes, you can file joint return as residents for the whole year. You and your spouse must report your worldwide income for the year.

[sumitray]

Thanks for confirming that I can file as resident for the entire year. If I file as a resident alien for the entire year, would I qualify for Education credit (Hope credit) in 2008?

Is it mandatory to include a separate statement along with the form 1040 stating that I wish to be considered as a resident alien on the basis of first year choice?
If its mandatory, then I assume the only option is to file a paper return so that the statement can be included.

[MukatA]

Yes, you need to include the first year statement. File paper return.

[AtlantaTaxExpert]

The residency choice statement IS required.