Hello
I came to US in Oct 2001 on F-1, I started working on OPT from November 2006.
My H-1 started October-2007. I am paying Social Security and Medicare Taxes since the very first day of my OPT (Nov 2006).
My Questions are:

1.) Am I eligible for a refund of my SS taxes and Medicare that I have paid during my OPT status (Nov 06- Sept 07). Or was I already a Resident-Alien during that time. I am confused about this, since I get conflicting answers whether the 5 year period in F-1 is considered towards Substantial Presence Test or not. If not, then I am clearly eligible for a refund? Please clear my Dillema... I can quote various suggetions from this forum, e.g.
" Days in F1 are not considered towards Substantial Presence Test" etc.

2.) Also under similar circumstances; the tax that I paid during my full-time employment under OPT, Should that be deducted at a different rate, than the one that should be deducted under H-1.

I would highly appreciate an expert response. This would make life much easier for me.
Thanks for your reply.
Virk

1) No. Since you arrived in 2001, your exempt status expired on 31 December 2005. Staring on 1 January 2006, you became elugible to accrue days under the Substantial Presence Test. You were a resident alien for 2006.

2) You should have filed as a resident alien in 2006, filing Form 1040, 1040A or 1040EZ. If you filed Form 1040NR or 1040NR-EZ, then you need to amend the 2006 return using Form 1040X. It is likely that the tax will be no different than when you filed. However, as a resident alien, you CAN claim education credits/deductions for tuition paid in 2006 that could NOT be claimed as a non-resident alien, so you MAY get some money back when you amend the 2006 return.

If you need professional help, contact me at [email protected].