Hi,

I informed my employer that I was working on F-1 / OPT and asked whether that made me exempt from SS and Medicare. They thought so, and consequently my W2 for 2007 is blank in these fields, and I haven't paid either.

However, this is my 7th year in the US, and I filed taxes (pretty much nothing) as a resident last year. My understanding (now) is that the SS exemption is dependent on the tax residence status, not the VISA I am on.

I've contacted my employer, but they say they can no longer issue a correct W2 for 2007. Does anyone know what the correct way to proceed is?

Normally on F1/OPT you are exempt for 5 years. An exempt individual files nonresident tax return and Form 8843.

Line 12 of Form 8843: Were you present in the United States as a teacher, trainee, or student for any part of more than 5 calendar years? If you checked the “Yes” box on line 12, you must provide sufficient facts on an attached statement to establish that you do not intend to reside permanently in the United States. This means that you never applied for Permanent residence status and maintained closer connection with your home country. You may even need a statement from your school or college that the time you are spending on F1 is required for your education.

Thanks for the attempt, but if you've been here for more than 5 years there is almost no way to claim nonresidency for tax purposes, unless you spent more than 183 days in your home country in the past year.

I spent two hours on the phone with the IRS and in the end they told me to file 8919, ignore the fact that it wasn't made for this situation, and attach a letter explaining what happened.