My understanding (based on substence) is that the form you use (1040 or 1040NR) does not matter until you are one of those in randomly sampled cases. IRS policy is that the random sampling can take place upto 3 years after you file. So guys, for anything you did before 2002, you are off the hook but not necessarily after that time. BUT, based on one of our university's Tax expert professor, less than 10% of random cases deal with people with incime below $40,000. My advice, if you can save anything above 400$ , go for any filing that helps you if your incime is below $30,000