I was on CPT / OPT from Jan - Nov 2006. Effective 30th Nov 2006, I was on H1. I do not satisfy substantial presence test for 2006 and so I filed my 1040-NREZ today. Unfortunately, due to some miscommunication with the outsourced HR department, they did not learn of my H1 status till last week. And today, just after I went to the post office and mailed my return, I learn that I need to pay up for the social security and medicare taxes for December 2006. After I pay up, I am supposed to get a new W-2.

My questions are:

(1) Do I necessarily need to amend my return this year?

(2) If I definitely need to amend this year's return, what are the forms I need to file?

(3) Is it possible for me to account for the new W-2 in next year's return?

Any help would be greatly appreciated! Thanks in advance :)

1) Maybe not. The Social Security and Medicare withholding is NOT normally addressed in the income tax return. If the SS and Medicare tax withholding is the only change, no amendment is needed.

2) If so, file Form 1040X.

3) No. If there is a change in Block #1, you need to amend THIS year.

Thanks ATE for this prompt reply!

I am also taking note of the following line in Pub. 519:

f you find changes in your income, deductions, or credits after you mail your return, file Form 1040X.

In effect, does this mean that I do not need to intimate IRS that I have received a modified W-2 if there is no change in income / deduction / credits entered from the W-2 into 1040-NREZ?

If there are NO changes, then no 1040X is required.