Hello,

I am a graduate student at my current university since Spring 2004. I came to the US for the first time on December 29, 2003 on F1 visa. My question is:

1. If I’ll be considered a resident alien for tax purposes during 2008. I am not sure if the 2 days of 2003 will count towards the five year exempt status for F1 students. I did not have a job, paid no taxes and did not file any forms to IRS for 2003 taxes.

2. If I am considered non-exempt, i.e. a resident alien for tax purposes for 2008, what steps should I take to make sure that this change is reflected on my pay check. I should point out that I have not been paying social security and Medicare taxes.

Thanks,

Yes, unfortunately those days do count and so 2007 was your last year of being an exempt individual. There are some ways to extend it, but the general rule is that it will lapse and this year you will be resident.

You should contact your HR department to adjust your withholding. However, there will be no problem with your social security taxes if you are working on campus and enrolled as a student. Students are exempt in that situation.