You cannot file Form 1040 or the statement until you meet the substantial presence test for 2007. If you have not met the test for 2007 as of April 17, 2007, you can request an extension of time for filing your 2006 Form 1040 until a reasonable period after you have met that test. To request an extension to file until October 15, 2007, use Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. You should pay with this extension the amount of tax you expect to owe for 2006 figured as if you were a nonresident alien the entire year. You can use Form 1040NR or Form 1040NR-EZ to figure the tax. Enter the tax on Form 4868. If you do not pay the tax due, you will be charged interest on any tax not paid by the regular due date of your return, and you may be charged a penalty on the late payment.