Hi,

I've a question.
I came to state on 12/8/2001 and last Oct (2005) started my OPT.
And from this Jan, I am charged medicare... etc...
I worked at school... my employer said I am no longer NRA... since it's more than 5 years... I am wondering if this is correct... is there any regulation or publication to argue with them ?

Thanks,

Kim

Kim:

Check out IRS Pub 519, which can be downloaded from www.irs.gov.

The five-year rule applies, but, In my opinion, only from 12/8/2001 to 12/8/2006. It seems your employer is counting the 23 days in 2001 as an entire year, which is in error (again, IMHO).

I suggest you post this question to www.thetaxguy.com, as he is the best available expert for taxes on foreign nationals.

Thanks you. :)

That's why we are here!