Hi!
I was on OPT from the start of 2006, and just converted to H-1B in October. Will I have to file two tax returns for the tax year 2006 (one for when I was on OPT and one for when I got on the H-1B visa)? This way I could recover my social security and medicare taxes for the months of January-October.

Thanks :)

Are you married and is your wife switching to an H-4 visa? It affects my answer.

If you are single, you can file as a non-resident alien (Form 1040NR or 1040NR-EZ)...

OR

You can file as a dual-status alien, which means you would have to file a Form 1040 with a Form 1040NR as an attachment.

Either way, the tax will probably be the same, though the dual-status return is a LOT more complicated (so much so that I routinely recommend that you get professional tax help to file).

Filing dual-status or non-resident allows you to file Form 843 to request a refund of the Social Security and Medicare taxes withheld while on OPT. You must first as your employer to refund these taxes. When they refuse (and they WILL refuse), you need to get the refudal in writing. Download IRS Pub 915 and read pages 42-48 for background and procedures. BTW, the refund request under Form 843 is NOT guaranteed. Each case is evaluated on its own merits.

If you are married, you have the option of filing jointly with your spouse as resident aliens. If you chose this option, you CANNOT request a refund of the Social Security and Medicare taxes withheld while on OPT.

Hi AtlantaTaxExpert,

I'm single, so I guess I'll have to file the 1040NR form?

Thanks a lot!:o

Yes, Form 1040NR is appropriate, though Form 1040NR-EZ may be a simpler form to use.