Hi Tax experts,

This is my situation:

Aug 2005 - Aug 2007 - F1 Visa
Oct 2007 - Sep 2008 - OPT
Oct 2008 - Present - H1B Visa

In 2008 I was on OPT from Jan to Sep, but my employer deducted Social Security and Medicare taxes during that period. Now I hope to get a refund.

However, the problem is, during my F1 years, although I should have filed as a non-resident alien, my tax preparer at that time filed as a resident alien, and told me in the following years I can just continue to file as a resident alien.

I talked to him today regarding the SS tax refund. He said I should just ask my employer for a refund. I doubt if I can still file as resident, or should change my status back to non resident in order to receive the refund. But the CPA says I don't need to amend all previous years' tax forms, as long as my employer is willing to give me the refund, I will be fine--just tell my employer I was on OPT.

Is he right? Or should I file as NR this year, make amendments and pay all penalties? That would be a painful process.

All advices will be greatly appreciated!

You should have filed nonresident tax returns for 2005, 2006, and 2007. You will not get back FICA taxes since you filed resident tax return.

In 2008 also you are nonresident. If you are married, then you can file joint return as residents after you complete SPT in 2009.

You CAN amend your past year returns to re-instate your non-resident alien status.

Then apply for the FICA Tax refund.