Hello,

I was deducted social security and Medicare taxes by my employer in the year 2008 when I was in OPT under student Visa (F1) status. Since October I am in H1-B Status. During OPT period, I was not supposed to have been taxed the SS and Medicare taxes.

I talked to IRS and they told me I can file refund using form 843. I already talked to my company and they gave me W-2 form. Now I have the following questions:

1.Do I need to file form 843 along with Federal tax file (1040) or I need to file it separately?

2.Can I use single form for both Social Security and Medicare refund or I need to file two forms separately for each one of them?

3.My wife is with me and she is in dependent (H4) but she does not work, in that case I need to file joint return or individual?

I appreciate your help.

Thank You.
Bishnu Subedi
Dallas, Texas

1. Form 843 is filed separately. Read: Your U.S. Tax Return: Social Security and Medicare (FICA) Taxes for Non-resident Exempt Individual
2. Only one Form 843.
3. You can file Joint return as residents. You must wait to file your return till you complete SPT in 2009. (1/3 days in 2008 on H1-B plus days in 2009 should be 183).

Also, while you are waiting, you need to file the Form 843 and get the refund of the Social Security and Medicare taxes BEFORE you file jointly with your wife.

If you fail to perform this refund request FIRST, the IRS will deny your Social Security and Medicare refund request on the basis that you CHOSE to be treated as a resident alien and therefore WERE LIABLE for these taxes.

Get the Social Security and Medicare refund FIRST, and THEN file jointly with your wife.