okey here it goes, if you qualify presense test for last 3 years. then you can file 1040. no problem. even as a F1 you can file 1040. NO NEED TO PANIC. about moving expense. YOUR JOB has to HAVE MOVED @ least 50 miles from your current residence and work place and you have spent @ least 6 months in the NEW JOB to take the MOVING EXPENSE deduction. Provided that all your W2 has been issued from different EMPLOYERS @ different LOCATION. So, CONSULTING AGENCY really screw one in this (O: HEALTH expense/insurance is DEDUCTIBLE upto 2% of your INCOME. GIFT of upto $250 without RECEIPT can be claimed. But if you are filing 1040.. I feel that its better to take STANDARD deduction. rarely does ITEMIZED DEDUCTION will exceed that[i.e. STD. DEDUCTION] ... as long as you do not have a MORTGAGES, REAL STATE TAXES and PROPERTY TAXES.