[s_kumar]

The previous posts answered by the Tax Experts have been very helpful in understanding about the various tax scenarios.

Here is my case with questions under each one of them.
Please bear with me for my lengthy description & many questions.

Citizenship: India

1. Came to the US on F-1 student visa on Aug 06. Filed Federal Tax Return for that year as a Non-Resident Alien using Form 1040NR-EZ and Kentucky (KY) State Tax Return as Part-year resident.

Q 1: Do I need to Amend the KY State Return since I have filed the Federal Return with Non-Resident Alien status ?


2. Was in F-1 status for the whole year of 2007 with CPT from Sept 07 to Dec 07. Used Taxact.com & filed Form 1040A for the Federal Tax Return with $4,000 as the Tuition and Fees Deduction in it along with Form 8917 for Tuition and Fees Deduction for entering $16,556 as the expenses.

Q 2: I later realized that it was a mistake of using Taxact.com for filing my Return as I was in Non-Resident Alien status and wasn't aware of it.
So, I think I need to file an Amended Return for that, but do I have to pay any hefty fines or penalty for using that deduction and especially as my total earned income on W-2 for that year was just $72 ?


3. Was in OPT (F-1) status from Jan 08 to Sept 30, 08 and changed to H-1B starting from Oct 1, 08 to till date.
I used an online tax website for International Students and it indicated that my status was Non-Resident Alien for that year and used that website for filling Form 1040NR-EZ.

Q 3: I am doubting if my status was Non-Resident Alien or Dual-Status Alien. If it was not Non-Resident Alien, then what kind of Amended Return do I have to file now & how ?


4. Current status iss H-1B for the whole year of 2009 and still continuing.

Q 4: I think now I am in Resident Alien status for tax purposes and so can I use any online tax filing website like Taxact.com for filing this year's Tax Return ?

I will really appreciate for the answers and patience for going through such a long description.
Thanks as lot in advance.

[s_kumar]

Sorry I forgot to type the complete Subject line. Here is the Subject line:
Amended Tax Return for previous years for Non Resident Alien

[AtlantaTaxExpert]

Q1: Negative. To the state of Kentucky, you were a part-year resident. Your NRA status means NOTHING to them.

Q2: amend the return to set the record straight. If your total income was $72, you actually had NO LEGAL REQUIREMENT to file. In any event, you will owe NO additional tax because your $3,400 personal exemption MORE than covers the $72 in taxable income, with ZERO tax due whether you file as a resident or non-resident alien.

Q3: Because you did not meet the Substantial Presence Test for 2008, you were by default a non-resident alien, so your filing of Form 1040NR-EZ was correct.

Q4: Yes, you are now a resident alien and can file on-line. Presumably, you have already filed.