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View Full Version : What happens when you get a new F-1?


krazykat
Feb 6, 2006, 01:07 PM
Hi!

I have a somewhat complex situtation and I'm trying to figure out my filing status. I was on F-1 from August 1998 to June 30th 2003 (July 1st 2002 to June 30th 2003 was on OPT). Then I switched to H1-B and worked from July 1st 2003 to December 15th 2003.

On the 15th of December 2003 I left the US and re-entered the country on a new F-1 visa to start grad school on January 25th 2004. I was in this status till the end of September 2005 where I again switched to H1-B (I graduated on the 16th of February and was on OPT from April 4th 2005 till end of September).

My questions are:
1. Does the new F-1 mean that the 5 year clock as an "exempt individual" restarts with it? i.e.. So, would I be filing as a non-resident alien since this was a new F-1?

2. In this case, am I exempt from paying medicare taxes for both OPT periods I worked on?

Guidance is much appreciated!

Kk.

AtlantaTaxExpert
Feb 6, 2006, 02:20 PM
KrazyKat:

1) No, the clock does not restart. You need to file as a resident alien (Form 1040/1040A/1040EZ).

2) However, the F-1 visa does still exempt you from Social Security and Medicare taxes. You lucked out there.