I have a similar situation like him. I am from india. I was on F1 from Aug2002 to Oct 2004, on OPT from May 2004 to Oct 2004 and on H1 from Nov 1 2004. I earned approx. $5000 on F1 as a Graduate Research Assistant, $20,000 on OPT and $ 4000 on H1B with the same company as an OPT. I have received 2 W2s. One for $5000 from my college and the other one for $20000+$4000=$24000 from the company. They deducted around $400 under social security and medicare taxes since Nov 1 - Dec 31 2004.

My questions:

1. Am i supposed to file 1040NR-EZ with $4850 as Std. ded amd $3100 as personal exemption.

2. Do i have to add all the earnings and the taxes from both W2s and fill out only one 1040NR-EZ?

3. If I am considered as NR, Am i supposed to get the FICA taxes back for the year 2004 when I was on H1B?

I am really looking forward for this response.

Thanks a lot in advance

AtlantaTaxExpert

Tax04F1toH1:

Review my post with the edited bold red writing. It has many of the answers you seek.

Bottom Line Answers to your questions:

#1: Yes, you are still considered a nonresident alien; file Form 1040NR-EZ.

#2: Yes, you do combine the figures from each W-2 to determine your total income for inclusion on the Form 1040NR-EZ.

#3: No. Once you converted to H-1B status, you became liable for Social Security and Medicare taxes. Your employer was correct to begin deducting them from your paycheck.

Next year, you will meet the Substantial Presence Test and can file as a resident alien, using the standard Form 1040/1040A/1040EZ.