First, I am not sure which amount you will enter in 1040 form from 1098-T form. If you have received scholarship, the scholarship is excluded in your income. It means your AGI is zero. If you paid tuitions for 2007, you might have credit under Education expense rules. Talk with your accountant or tax adviser. Secondly, your schedule A, Itemized Deduction, is not important to your tax return because your Itemized Deduction is not over $10,700 (as Married Filing Jointly). It means your tax return will be automically chosen with standard deduction. If you do not believe me, just fill out schedule A and read the left margin on the page 2 of 1040 form. Most international students cannot deduct state & local income tax. Exception is only qualified taxpayers who have mortgage interest paid and/or charitable contributions of more than $10,700 for 2007 (as Married Filing Jointly, $5,350 as single, Head of Household, etc.). Third, you can fill out form 2106. However, it does not affect your tax return. Fourth, if you want to report your tax, just do 2007’s. Last, if you are married and have SSN & income for 2007, you can receive refund. If not, your tax will be zero, and you do not need to prepare your tax return.

>안녕하세요~ F-1인 결혼한 유학생이구요 1040NR 작성중인데 질문이 있어서 올립니다.
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>Q1) 제가 어제오늘 조사한 바로는 Nonresident는 Itemized deduction에 학교에서 받은 1098-T에 나온 금액을 넣고 공제받을 수 없다고 하는데 맞나요?
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>Q2) Page3. Line 9 에 학비와 관련된 지출 (책값, 교통비등등)을 넣을 수 있나요? 넣게되면 Form 2106을 저도 무조건 써서 내야하나요?
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>Q3) 질문2번이 안된다면 대부분 F-1 학생들은 Itemized Deduction 에서 State & Local income tax들만 deduction 받고 있는건가요?
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>Q4) 제가 2002년 2월부터 8월까지에 학사재학중에 교환학생프로그램으로 6개월간 공부하다가 들어갔구요.
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>졸업하고 2004년 8월에 석사로 다른 학교로 진학해서 다시 F-1으로 지금까지 있는데요, 이경우 5년의 Tax 2002,2004,2005,2006,2007 까지인가요? 아니면 학교가 바뀌었기 때문에 그냥 2004년부터인가요?
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>미리 감사드립니다~~