Hello,
I've been in the USA since June 21st 2004 on an F-1 student visa. On April 14, 2009 I started working under OPT and was paying social security and Medicare. I was wondering if I should file dual status for 2009 (up to the moment where I started doing OPT) or should I file for the entire year as resident alien? If the latter, what should I do with any wages exempt from tax under a tax treaty?
Thanks for any advice,
Jorn

For 2009, file resident tax return. On your income you must pay SS tax and Medicare tax. Your U.S. Tax Return: The U.S. Visas (http://taxipay.blogspot.com/2008/08/us-visas.html)

Thanks for your answer, I'm still confused about this. I called the IRS and they told me to file dual - status, but I'm not sure why. If I file as a resident alien, can I still claim the $2000 exempt from taxes under the tax treaty between USA and Netherlands?

You may send email to AtlantaTaxExpert [email protected] for his comments.
On resident return you do not get treaty deduction.