I came to US in 2001 and worked on F1-visa (optional practical training) in 2004. But I did not file a tax return. I am filing 1040NR before the deadline in April this year. My question is I want to file form 843 to get my FICA taxes refunded as they were withheld. Is the statute of limitations three years for form 843 also. I am afraid if I will get my FICA back or not since I did not file the tax return originally.

2) should I file 1040 as resident this year and claim deduction for my tution fees paid.



Please let me know

Thank you

Yes, that 3-year statute of limitation does indeed apply to the Form 843 submission as well.

File the 2004 tax return as a non-resident alien, wait a week, then file the Form 843.

2) Yes, file 2007 as a resident alien. Your exemption status expired on 31 December 2005.

priyanka76:

You may already be late. Here is info from IRS publication 519-- Tax for Aliens for nonresident tax return.
"To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. For this purpose, a return is timely if it is filed within 16 months of the due date." But the credit for taxes withheld is not affected by this time limit.

I have no practical experience of such situation. So I am not sure about FICA taxes. It appears that you won't get treaty deduction benefit.