Dear AtlantaTaxExpert,

Thanks for all the information that you have already provided on forums. My situation is as follows:

Jan 1 to May 15 (F-1) (W-2 from university of Miami)
May 16 to June 30 (OPT) (Started job in Michigan on June 10)
July 1 - Dec 31 (H-1B) (184 days) (W-2 from the company)

What's the best way for me to file taxes and get the treaty benefits? From what I've read so far, I can file Form 1040 with first year choice. I need to attach form 8833 and 8843 with a statement for first year choice. Am I correct? What other forms do I need to fill?

Also, from June 10 to June 30, I was on OPT but my employer withheld social security and medicare taxes. How can I get refund of these taxes?

Please help. Thanks in advance.

Richie63:

You have no choice but to file as a resident alien. Your own timeline shows you were in the U.S. for 184, one day more than required for the Substantial Presence Test.

This is not a First Year Choice option, so no statement is required nor is Form 8843 required.

You may be able to claim a refund for the Social Security and Medicare taxes, but it is not likely because you are filing as a resident alien (again, you have no choice in this matter; you clearly met the Substantial Presence Test).

Dear Atlanta Tax Expert,

Thank you very much for your help. That was really quick.

Richie63

Glad to help!

ATE,

I have been following your responses on this forum on dual status issues. I also converted from F1-OPT-H1 in 2005 but I got the H1-B in May so I pass the substantial presence test. Therefore I should be filing as resident alien as I did not leave or enter the country in 2005. However, on the forum on thetaxguy.com the responses indicate that dual status is the right way to file... please advise.

I find that hard to believe.

Read my sticky post where I reversed my position about dual-status filing. Dual status is only for people who physically enter the country.

The person who set me straight was Dr. Gary Carter, who, BTW, is the founder of www.thetaxguy.com.

Now WHY would he then contradict this advice on his own forum?

Check out the writers of this advice on the forum. I would bet a fair amount of money that Dr Carter did not write any of them.

ATE, you are right again. The response was NOT by Carter.
Thanks a million for your patience and help!

Vindicated!