HI,
I am from the Czech Republic.I am currently on H1 B visa working in my profession. I was on F1 visa OPT 300 days in 2005. H1B visa was in status last 2 month of the 2005. Am I a nonresident alien for tax purposes? Can I get my social security and medicare taxes back for the whole year? ( I was on H1-B 2 months paying SS and medicare and federal taxes). Can I claim these taxes back? If so, what forms do I need to file?
I am trying to get my social and medicare taxes back from 2004 as I was on OPT and it has been 14 month and no luck. I did file all the forms and today IRS told me Czech Republic is not on the list of state qualifying for ss and medicare exemption and they closed my case. Is that correct?
Thank you
HPE7777

You are either a non-resident alien or a dual status alien. If you want to wait, you can be a resident alien under First Year Choice, but you will have to wait until June before you could file.

As far as I can tell, the IRS position is correct on the SS and Medicare exemption. I see nothing authorizing such an exemption in IRS Pub 901.

So F1 Students from Czech Republic are not exempt from paying social security and medcare taxes?

Based on all available information, no, they are not!