i have couple of questions,

first of all can H1b holder fill 1040 form while filing tax?

if someone does nt file tax , what would be the consequences?  in my case, i did not file for my first tax return. the income was less than the minimum deductable amount and the tax cut was very low too, about 20 bucks.  since the income was very low, i did not owe any tax to the federal government but i was wondering if it will affect me in future.  since then, i have been filing tax each year and last year i filed 1040 instead of 1040NR.  i was told that if i live here in usa for 5 yrs i can file as a resident, thus i filed 1040, however, i did not file my first tax which i already explained.  after filing last year's tax, i tried to file my first year's tax, but got a mail from IRS saying, if i want that 20 bucks back, i need to do other stuffs as well.  dont remember what ...i did not want that 20 bucks back but i also do not want to in trouble in future.  if anyoone has any idea how big deal is this?  i still have copy of my first tax with me.  response and suggestions will be appreciated.  thanks.