I'm non-resident. I was an international student from India till 9/30/11 and was doing an internship. My employer didn't deduct medicare and social security taxes till I was an intern, because a treaty between India and USA (As per IRS Pub. 901) . From 10/1/11 I got work permit and I'm paying Social security and medicare.I have two W2 for 2011 tax year from the same employer. How should I file taxes?

For the year of 2010, I accidentally file 1040 instead of 1040NR through turbotax online and I also got the refund. During that period I was on OPT. Can I change that or should I require to change that?

For the year of 2009 I was a student and on F1, I didn't file my tax return at all. I was working on campus job. Can I file that return now?

For 2009, yes, you can file that return now and STILL get your refund. File Forms 1040NR-EZ and 8843 PLUS the state return.

For 2010, you need to amend the return using Form 1040X and attach a properly-prepared Form 1040NR-EZ plus Form 8843 to the Form 1040X. Print "AMENDED" on the top of the first page of the Form 1040NR-EZ. Specifically ask that your non-resident alien status be re-instated AND that they waive all penalties and interest (if you owe additional tax).

For 2011, you have NOT YET met the Substantial Presence Test,sofile Forms 1040NR-EZ and 8843 ONE LAST TIME.

All this assumes you are NOT married. If you are married and from India, then the guidance is somewhat different.

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