I am from Singapore. I arrived in the US on Dec 19 2001 on a F1 visa. I completed both my Bachelors in Fall 2004 and Masters in Spring 2006. From January 2006 till April 2006, I was working as a research assistant. There is a short period when I have not been working. I have been on OPT since Jun 30 2006. I have been working on OPT since then.(For the entire year of 2006, I have been paying Social Security and Medicare, both as a research assistant and currently at my job). Also, I have been on my company's 401K plan since November. I started my H1 visa on Jan 1 2007.

Do I qualify as a resident for tax purposes? If so, do I still get back the taxes I paid for Social Security and Medicare? Also, what forms do I need to fill out for tax purposes given my situation?

Ozzman:

Because you arrived in the U.S. in December of 2001, that counts as a full year. From 2001 through 2005, that's FIVE years, which is the maximum amount of time you can spend on a F-1 visa and claim non-resident status.

Hence, starting on 1 January 2006, you became a resident alien, despite the fact that you were still on a F-1 visa. You should file Form 1040, 1040A or 1040EZ, whichever applies. To tell you exactly which form to file, I would need a LOT more information.

As for the Social Security and Medicare taxes, you cannot request a refund of the withheld Social Security and Medicare taxes on the basis of the F-1 visa.

However, research assistants usually work directly for the university, and students working for the university they attend are normally exempt from Social Security and Medicare taxes, regardless of their nationality. This may or may not apply for graduate students; I am not sure on that aspect of the law. I recommend you ask the university payroll department about this. If they withheld the Social Security and Medicare taxes in error, there is still time for them to refund the withheld taxes. If not, ask them to explain the refusal in writing, explaining that the Social Security and Medicare taxes were withheld in error. That is one of the documents you will need when you file Form 843 to request a refund of the withheld Social Security and Medicare taxes while you were a research assistant.

During the time of your OPT, you are fully liable for the Social Security and Medicare taxes withheld.

If you need help filing the Form 843, contact me at [email protected].