Hi,
I was on OPT till end of Sept 2008 and on H1B from Oct to Dec 2008. What tax form should I fill? (I came to the US in Aug 2004 on F1 and changed to H1 in Oct 2008). As per what I calculated on the Substantial Presence test, I don't have the 183 days to qualify as a resident. So can I file the 1040-NR-EZ and get deductions like a student?
Please advise. Thanks.

You are single and you did not complete SPT during H1-B period, so you can only file non-resident tax return. You will also file Form 8843 for OPT period.

You will get deduction as per tax treaty on your OPT income.

In 2009, you will file resident tax return if you are in the U.S. 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)

Thanks Mukat for your answer. How do I calculate the percent treaty for the OPT period? Just simple math starting from the amount for the whole year and pro-rating for the 9 months on OPT? Also, can I put the treaty and the itemized deduction on the same form?



You are single and you did not complete SPT during H1-B period, so you can only file non-resident tax return. You will also file Form 8843 for OPT period.

You will get deduction as per tax treaty on your OPT income.

In 2009, you will file resident tax return if you are in the U.S. 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)

Treat the tax return as if you were on your F-1 visa for the entire year.

So if we treat taxes as Entire year on OPT/F1... Does it mean you can claim SSN/Medicare for entire year?




Treat the tax return as if you were on your F-1 visa for the entire year.

Let me rephrase it:

So if we treat taxes as Entire year on OPT/F1... Does it mean you can claim SSN/Medicare for entire year even though in Oct you changed your status to h1b?

You only pay SSN/Medicare taxes for the months you held an H1 visa status, i.e. Oct. 2008-Dec. 2008.

I am in the same situation:)

I am still not confident... I I file 8843.. and show them am on opt and non resident.. that qualifies me for refund of ssn...

How can I show them division of SSN & Medicare...

Would appreciate a Tax expert suggestion

Form 8843 is submitted to validate your F-1 or J-1 status for the period you held that visa, in your case, nine months.

It has NOTHING to do with your FICA (Social Security and Medicare) tax liability, which started the day your H-1B visa became effective and is NOT refundable.

If you are seeking refund of FICA taxes withheld during F1/OPT, then you must first ask your employer to refund it. If the employer is unable to refund it, then file form 843, which is filed separately. Read: 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)