[craigd11]

Hello,

I have been in the U.S. under F-1 status since August 2007. My H-1B was recently approved (as of 1 Nov 2011). According to the IRS guideline, I am supposed to file under dual-status for the current tax year (2011). However, I do not see any advantages of filing under dual-status as compared to non-resident since I do not have any income outside the U.S. in 2011. Am I missing anything here?

Also, is there any way I can claim American Opportunity Credit for the year? I understand that dual-status filings are not allowed to. But I have read that if I file an extension and wait until I meet SPT in 2012, I can file 1040 for the tax year 2011? Then again, that information seems to bit outdated.

Your help is greatly appreciated, thanks.

[MukatA]

You are nonresident for 2011.

[AtlantaTaxExpert]

You CAN file dual-status under First Year Choice, but it will require that you WAIT until around 12 June 2012 before you can file in order to meet the Substantial Presence Test.

The only advantage to filing dual-status is that, in the poast, it qualified you to get the Making work Pay Credit of about $400. However, that credit is currently NOT being offered for tax year 2011. That being the case, MukatA's advice that you are a non-resident alien applies.

The only way to claim the education credit is to file as a resident, and you can do that ONLY IF you are MARRIED.

If you need professional help to file, email me at [email protected].