[usomani]

I am an Indian Citizen, currently on H1B visa that was approved on Oct 28, 2006. I read through different answers regardng filling of tax for non resident or resident alien for 2006, and dual status, but some things confused me. So I would appreciate if you can advise.

For years 2002, 2003, 2004, 2005- On F1
Filed 1040NR-EZ for 2003, 2004; 1040NR for 2005 (wife on F2)

In 2006, I was on:
OPT- until June 9, 2006 (160 days)- Have income on W2 from employer A w/o social security wages

F1- From June 9 to Oct 27, 2006 (142 days)- no income

H1B- From Oct 28, 2006 (40 days) Have income (W2) from employer with social security wages. Wife on H4 from same date.

I went to India from Dec 4, 2006 to Dec 29, 2006. (26 days)

As for substantial presence test,
2004- 280 days
2005- 365 days
2006- 160 days on OPT, 142 on F1, 40 on H1B.

1) Do I pass the substantial presence test?
2) Do I fall under Dual Status?
2) How should I file my taxes for 2006? As a resident alien or non resident or dual status.
3) Which forms should I use?

I appreciate your valuable time for the advise. Thanks.

[AtlantaTaxExpert]

1) Since the F-1 and OPT days do NOT count, you did not meet the Substantial Presence Test.

2) You CAN file dual status if you want to wait, but you should file as a non-resident alien immediately.

3) File Form 1040NR and claim your wife as a dependent.