Hi, I came in US on October 7 Nov 2009 with my wife and returned on April 18 2010.I filed the tax returns for 2009 and got full tax refund because I was there for less than 180 days.Now for 2010 I want to file the tax returns. Will I get the whole amount I paid as tax since I stayed there only for 3.5 months in 2010.

Sreeshyam

For 2009, which form did you file? Did you get W-2? Is your employer withholding Social Security and Medicare taxes?

I filed form 1040NR.I got my W-2 and my employer is withholding Social Security and Medicare taxes.

As a worker on a L-1 visa, your U.S.-sourced income IS subject to Social Security and Medicare taxes, even if you filed as a non-resident alien for 2009.

For 2010, you will file Form 1040NR again. You should claim daily living expenses (rent, utilities, local transportation, food) on Form 2106 as an itemized expense (provided your employer did not reimburse you for these expenses), because your job is considred to be temporary in nature.