谢谢小蝎子！！不知道我是不是看得忒多了所以顾虑反而特多，呜呜呜

这段是从mitbbs上扒的，黑体是我的情况，如果我file duel status，一妮之前跟我说是填1040NR。但现在多了个rebate，我究竟还是不是填NR呢？填了NR就没这rebate了吧？但如果为了拿rebate填了R，第一，合法不？要注明dual status不？第二，10月前（OPT期间）的SStax和medicare还要补么？

1, single
1.1 came to the USA on F visa
1.1.1 came to the USA before 2003/1/1: resident for whole 2007,
regardless of current visa.
1.1.2 came to the USA on or after 2003/1/1
1.1.2.1 still on F visa (F1/F2/CPT/OPT) on 2007/12/1: non-resident
for whole 2007
1.1.2.2 changed to H/B visa before 2007/7/3: dual status, F period NR,
other period R
1.1.2.3 changed to H/B visa between 2007/7/3 and 2007/12/1(inclusive):
non-resident for whole year 2007. or, dual status if you use first year
choice,
which has no benefit for singles. **** see 2.5 below if you are married ****

另外刚才读1040NR的instruction，说是Election to be taxed as a resident alien需要满足的条件第一条就是：you were married