F1 OPT to J1 Trainee- Resident alien for tax purposes?
I arrived in the US in August 2005 as a student with an F1 visa. I started OPT with F1 visa in June 2007. I changed my status to a J1 Visa in April 2008, working as a trainee.
Because of the substantial presence test, I believe I need to file as a resident alien for tax purposes for the year 2008. I lived in the US the whole year until 12/19/08. But since I hold a J1 visa, my employer did not withhold FICA taxes. I no longer work for that firm.
My questions are:
1. Should I file as a resident alien using form 1040 as well as form 8919 to pay the FICA taxes that were not withheld?
2. If that is the case, when using form 1040 I'm due a refund; but in form 8919, I need to pay the amount of FICA taxes that was not withheld. Should I send a check in the amount of the difference or for the total FICA taxes amount?
Thank you.