[Independent]

Hi

Here's the situation: I am Indian, was on an F-1 visa... entered the states in August 2001, spent 120+ days in 2001, and then 200-300 days in 2002-2005 in US. I graduated May 2005, left the country for 2 months, and then returned on same F1- visa for OPT...
In 2006, still on the OPT, I worked as an independent contractor for less than 183 days... in fact, I was only in the country for around 150 days... after, I finished my OPT around June, I left the country.

So, given that it was the 6th year, but that I was there for less than 183 days--
1) I presume I'm still a non-resident alien?
2) Do I even need to file a tax return? I'm looking at this document I fuond on the IRS website, which says:
"A nonresident alien student temporarily present in the United States in F, J, M, or Q status who, at the time of his arrival in the United States, intended to remain in the United States for a period longer than 1 year, and who is employed in the United States (or self-employed even if illegally under the immigration law) has established his tax home in the United States beginning on the date his employment or self-employment begins if such employment or self-employment is expected to last for a period longer than 1 year. Such a nonresident alien student shall be taxable on his U.S.--sourced capital gains income in any calendar year in which his presence in the United States equals or exceeds 183 days. "

Clearly, my tax home shifted to the US, so I paid taxes on my OPT income in latter half of 2005... However, for 2006, since I was there for less than 183 days-- does the last sentence mean that I don't have to pay taxes??

Thanks for advice!

[AtlantaTaxExpert]

1) Wrong presumption. ANY time in 2001 makes the entire year count. You are a resident alien for 2006.

2) Yes, you need to file a tax return for 2006. The return will be an expatriate dual-status return, but a tax return IS required.