read publication 519. There is a sample who is similar to you. 我LG是按外國人填呢?還是居民填?還有一個是雙重身份(dual-status )? dual-status 小孩可以做DEPENDENT嗎? yes for RA part OPT的工資免稅嗎?哪裏體現呢? $5000, 1042-S