[kittyjung]

Hello,

I have F 1 visa and I have been living in the US over 9 years. I pass the substantial presence test. I submit 8843 each year. I applied for green card lotto last November. Last year, I am working as an OPT for 6 months. So, now I am not sure which form I should use. And what is different between 1040 and 1040NR? Any benefit different? I also need to file a form to refund Medicare and Social Security Tax the my company withhold from each paycheck.

Please help me,
Thank you,
Mew

[AtlantaTaxExpert]

Mew,

Nine years on a F-1 visa? That means you arrived in 2005.

Your exemption from the Substantial Presence Test expired on 31 December 2009, so, starting in 2010, you are considered to be a resident alien for tax purposes UNLESS you have filed each year Form 8840 to PROVE you have closer connections to your home country.

This being the case, you ARE liable for FICA (Social Security and Medicare) taxes. Submitting Forms 843 and 8316 to get a refund of these taxes is a waste of time.

[kittyjung]

Hello,


Thanks for your answer. I never filed Form 8840; instead, I filed Form 8843 each year as my counselor for international student at my school told me to.

Need to be clarify, if I didn't file Form 8843, I file Form 1040. And if I file Form 8843, I have to file Form 1040NR. Is it correct? Isn't required for international student to file Form 8843 anyway?


And what do you mean waste of time to submit the Forms for Social Security and Medicare taxes refund? I am not citizen, shouldn't I be eligible to get these refund?


PS. I had J-1 visa in 2005. I lived with it for 4 years (I changed my status from J-1 to F-1 in 2007 while I was staying in the US). After that I have F-1 visa. I have been living in MN for the whole time.


Thank you,
Mew

[AtlantaTaxExpert]

Starting in 2010, UNLESS you filed Zform 8840 to prove your "closer connection", you need to complete Form 1040.

Once you became a resident alien in 2010, you became liable for Social Security and Medicare taxes, even if you have only a small chance of ever qualifying for the benefits.