Hi,

I was on F1 from Aug 2006 to Dec 2007 and then OPT from Jan 2008 to Sep 2008 and on H1B from Oct 2008. But for the years 2006 and 2007 I filed 1040 instead of 1040 NR unknowingly.
Now for the year I am going to file 1040 NR.

1. If I leave the previous years forms as they are now without amending (of course I will amend them), is there any problem with my GC filing in later years?

2. Can I file 1040NR/NR-EZ after I filed 1040 instead of 1040 NR for the past two years? Or do I need to amend them before filing this year's tax return?

3. During the past two years, even though I was on F1 status, I paid social security and medicare taxes and filed 1040. So now, if I amend the previous returns with actual 1040 NR and 1040x forms, should I need to file for social security and medicare tax withheld?

Please reply soon...

Thanks in advance
Upee

In 2008 you can file Form 1040NR or 1040NR-EZ and Form 8843 without filing amended tax returns for previous year. Read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents (http://taxipay.blogspot.com/2008/03/us-tax-filing-requirements-for-non.html)

In that case, you may get letter from IRS about your filing status. That means you should file amended 2006 and 2007 also without much delay.

Later on you can file Form 843 for each year to get FICA taxes back. Read about filing Form 843: Your U.S. Tax Return: Social Security and Medicare (FICA) Taxes for Non-resident Exempt Individual (http://taxipay.blogspot.com/2008/03/non-resident-exempt-individual-social.html)

Thanks MukatA,


Still have few doubts..

1. If I leave the previous years forms as they are now without amending, is there any problem with my GC filing in later years?

2. Is it mandatory to file for social security and medicare taxes withheld in error for the previous years? Because I don't want to file for them as I cannot produce the statement from my previous employer stating he did not claim any part of the amount withheld... bla blaa..

Thanks,
upee

1) You possibly could have a problem with your Green Card applicaton, because, though you paid taxes and filed tax returns, the filing was NOT done properly.

2) File Form 843 with Form 8316 in lieu of the employer's letter. It may take a little longer, but you WILL get the money back eventually.

However, you need to amend the 2006 and 2007 annual tax returns BEFORE you file the Forms 843 AND 8316, or the IRS will use the fact that yo filed as a resident as ground to deny your FICA tax refund request.