Hi,

In 2009, I worked on OPT with my H-1B petition approved with change of status from the 1st of Oct' 09. But I left the US on the 27th Sep' 09 on F-1 and returned back on the 14th Jan' 10 on H-1B. During the three month period from Oct' 09 to Dec' 09 I was on paid leave. As I understand, I didn't pass the substantial presence test for 2009. My doubts are,

1. Should I file tax for 2009 as a non-resident alien?
2. Would my earnings for those three months be considered exempt from SS/Medicare tax? Considering I didn't hold any status in the US during that period.

Thank you.

I am sure that I am required to file as a non-resident alien for 2009. Could
Someone help me on my other question?

Thanks,

If you are not married and if you did not complete 5 years on F-1, file nonresident tax return and Form 8843. If you have income during F-1 or OPT, claim treaty deduction. 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)

Thank you.

Faddy:

The income earned while OUTSIDE of the U.S. on the H-1B visa is NOT SUBJECT TO U.S. INCOME TAXES.

If you paid income tax on that income, email me at [email protected] to discuss your options to file an amendment.