hey kalimati..i am no tax consultant..we are all here to save some money from here or there and we all want to save money.For everything there is pros and cons.Yes , 1040 NR is what they say to file but even if you are filing 1040R are you cheating tax?no.infact you are paying more.what's the fuss i don't seem to get it.Then again it is my personal opinion.I have and would file 1040R during my college years. There should be no problem with change of status ..IRS and INS are two seperate insititution.Yes , they can get detail if they want to find out each and everything about you .But.. see this way They are govt. office ..though it is america ..govt. servants are and will remain govt. servants.No matter which country you go.They do not have personal vengeance with you.