F1转H1B双重身份年的报税(功课)

这种情况叫Dual-status好像是报税里最麻烦的，什么软件都不能用，得手填，还得同时file 1040以及1040nr。

先记录些重要的链接，备用
http://www.irs.gov/publications/p519/ch06.html

http://www.irs.gov/businesses/small/international/article/0,,id=96433,00.html
需要mark的：

The following restrictions apply if you are filing a tax return for a dual-
status tax year:

You cannot file a joint return (However, a dual status alien who is married
to a U.S. citizen or a resident alien may elect to file a joint return with
his or her spouse. Refer to Nonresident Spouse Treated as a Resident for
more information).