2009年不满足resident条件，准备file extension，到6月份满足了substantial
presence test 后按risident 报。
看到网上先按Non-resident，看看欠irs多少钱，先把这钱交了，要不然会charge
interest or penalty. http://www.unclefed.com/IRS-Forms/2001/HTML/p5190103.html
You cannot file Form 1040 or the statement until you meet the substantial
presence test for 2002. If you have not met the test for 2002 as of April 15
, 2002, you can request an extension of time for filing your 2001 Form 1040
until a reasonable period after you have met that test. To reque
