[suyidotcom]

Hello,
Here is my situation:
Jan 1 – Jan 31 2010: OPT: income = $2400 (Form 1099-misc)
Feb 1 – Dec 31 2010: H1b: income = $33000 (Form W2)
No other income
Single no dependent
Citizen of Belize

I will need to file dual status return for 2010. For statement purpose, I should report $2400 on 1040NR-EZ, but need not calculate any tax on 1040NR-EZ. All income should be filed and taxed on 1040.

Here is my question: since $2400 is a 1099-misc income within the period of non-residential alien status, it shouldn’t be subject to SE tax; but now both $2400 and $33000 are filed on 1040, am I still exempt from paying SE tax for SE income made under non-residential alien status? So on 1040, line 8 put $33000, line 12 put $2400, no need to calculate SE tax and of course no deduction on 50% of SE tax; AGI would be $35400 assuming no other deduction and income?

I don’t think I can claim any std deduction. Is that right I can itemize the fed and state withheld tax on my 2010 W2?

Am I qualified for Make working pay credit? And any other deduction or credits I might be qualified for?

Look forward your answers. Thanks in advance! :)

[AtlantaTaxExpert]

You have everything correct.

The OPT Form 1099-MISC income is NOT subject to SE tax because it was earned while under the F-1 visa.

Dual-status returns do NOT allow the standard deduction; you MUST itemize.

You are NOT eligibel for the Making Work Pay Credit.