Hi,

I am a current h1-b visa holder since oct. 2008. However, during my opt, I have two incomes. One is from my full-time job(w2). Another one is from a part-time job (1099-misc). So I have W2 and 1099 misc from two separate companies for my 2008. On 1099-misc, there is a "nonemployee compensation" around $6000. I am having trouble to figure out which column on 1040nr I should put this $6000 in.

1099-misc: You are independent contractor. You will report your income and expenses on schedule C or C-EZ (Form 1040). During OPT your income is not subject to SE tax at 15.3%. Read: Your U.S. Tax Return: Tax Filing by Self Employed Sole Proprietor or Independent Contractor (http://taxipay.blogspot.com/2008/04/tax-filing-by-self-employed-sole.html)

1. Should I pay another other tax for the income on 1099-MISC except SE tax?

2. I assume I should still report it on schedule C. but what should I do to claim a tax deduction of 1099-MISC or deduct the SE tax on my 1040NR form?

Yes, on schedule C you can claim your business (job) related expenses.

Yes, on schedule C you can claim your business (job) related expenses.

How can I deduct the 15.3% SE tax on my 1040NR form? I didn't find any place the deduct it?

Also, on my 1099-MISC, my employer didn't withhold any tax for me. So what should I do?

You do not deduct SE tax.