If you have work permit and been residence of USA for 5 years you can file your tax as a US Residence and you can use 1040 tax form. Once you have filed 1040 you keep in now and in future it is your choice unless your tax withheld is reported as Non residence alien and IRS asked you to file as a NON RESIDENCE ALIEN. If you want to amend your tax 1040 to 1040NR you may end up paying back to IRS. It is not simple to file because you are not allowed for standard deduction. You have choice to use itemized deductions and you can use necessary expenses like books and supplies, mandatory fees (not health insurance) can be added to get itemized deduction. In school they will not explain that you can use itemized deduction, it lower down your taxable income. I could not get about CRP rental deduction, is it about MA state has some allowance for single up to 1500 and for family up to 3000 ( 50% of your rental expenses which ever is lower). Can you explain about CRP? YOU MUST PROVIDE ALL INFORMATION YOU HAVE ASKED BY IRS. OTHERWISE YOU WILL BE IN TROUBLE. Did I answer your question?