I've heard a rumor that after 5 years of being an international student filling out 1040NRs, you are supposed to start filling out a 1040 instead of a 1040NR.

I've been in the States since 2001 (F-1 undergrad, then 1 year of F-1 OPT, and now with a new F-1 for grad school), 6 years so far and all at the same university in NYC.



Four questions:

* Am I supposed to be filling out the 1040, or is the 1040NR still fine? (For NY-State, what is the resident equivalent of the IT-203?)

* As an Indian citizen and student, can I still claim the $5000 US-India Treaty deduction if I were to fill out the 1040?

* Do I now no longer have to fill out Form 8843 also (again if filing the 1040)?

* I just found out that for the 2005-2006 year of OPT, I was taxed Social Security and Medicare taxes wrongfully. Is it too late to claim these back? I understand there is a possibility that I might not be able to claim the 2006 part (because of the 5 year rule), but what about the 2005 part?


Thanks in advance ATE or TaxResearcher, I've looked over many of the answers you've given people over the years, but couldn't find this one exactly.

-Indian International Student, NYC

1) You must file Form 1040, 1040A or 1040EZ as a RESIDENT alien. The exemptions granted under the F-1 visa expired for you on 31 December 2005.

2) No, you cannot claim any of the treaty exemptions.

3) Form 8843 is NO LONGER REQUIRED.

4) For the Social Security and Medicare taxes improperly-withheld in 2005, you have until 15 April 2009 to submit Form 843 to request a refund. Because your F-1 exemption expired on 31 December 2005, you WERE liable for these taxes in 2006, so any attempt to request a refund would be futile.