[address17]

I have been in the US since 2006, more or less continually except for a six-month period in 2007:

2006: J1
2007: F1
2008: F1
2009: F1
2010: F1 for five months, then grace period/OPT for five months, then H1B for the last two months.

If legally permissible, I would like to file a return for 2010 as a resident, because it would allow me (1) to take the standard deduction, and (2) to benefit from the lifetime learning credit.

However, if I understand it correctly, under the substantial presence test, I am still a non-resident, because days on an F1 visa are excluded, and 2010 is my fifth year in the US. Unless, that is, days during the grace period and/or OPT period are not excluded (or could be argued not to be excludable). Are they?

More on the excludability of days: IRS Publication 970 says that to exclude days, one has to file form 8843 -- if 8843 is not filed, days cannot be excluded. That almost sounds like one can elect to have days counted rather than excluded, simply by declining to file a form 8843. Is this true?

Finally, reading IRS materials, I learned that I can choose to file as a dual-status alien, because I will meet the presence test in 2011. But as far as I understand, dual-status aliens cannot take a standard deduction and lifetime learning credit either. (I am not married, so cannot make the election to be taxed as a full-year resident.) If my only other option is to file as a non-resident, is there any benefit to filing as a dual-status alien?

Many thanks in advance for any responses.

[MukatA]

If you are not married, you should file nonresident tax return. You can still claim treaty deduction as you have OPT income. There is no advantage in filing dual return. Your U.S. Tax Return: The U.S. Visas