Hi,


My OPT(F1) Visa was valid from Jan 1 2005 - Dec 31 2005.
My H1 is valid from Sept 6 2005.
Which Visa Status applies to me for filing my 2005 Tax Returns?

I am an Indian Citizen.

I earned about $4000 till Aug 31 for which my employer also deducted the Social Security and Medicare Taxes.

Medicare and Social Security Taxes have been withheld for the entire year 2005 from my salary.

Which Forms do I use to file the returns? Also, am I eligible for any refunds?

Thanks and Regards,
Harshil

Harshil:

You did not start H-1 status early enough to qualify for resident alien status. Unless you want to until June 2006 to file as a resident alien, you must file as a non-resident alien.

You must file Form 1040NR or 1040NR-EZ and Form 8843 for 2005. For 2006, you will file as a resident alien.

You became liable for Social Security and Medicare taxes the day your H-1 visa became effective. The days prior to that, the withholding of Social Security and Medicare taxes was probably improper. You should be able to file Form 843 to claim a refund for the Social Security and Medicare taxes withheld while on F-1 status. Download IRS Pub 519 from www.irs.gov and read pages 45-47 for the procedure and documents needed to file this claim.