I have to file a dual status tax return for 2010 but I was curious about the whether I should have been paying FICA taxes or whether they apply only for years in which I was a resident alien.

Part 2 is that I am Australian and Australia has a totalization agreement with the USA. Does this mean that the SS taxes I have paid can be transferred by the US government into the corresponding Australian account?

Thanks

Mike

Dual status return means you are part year nonresident or part year resident. Any income during resident period is subject to FICA taxes.
Which visa do you have? When did you enter the US? You may be able to deduct moving expenses using Form 3903. http://taxipay.blogspot.com/2008/02/...-expenses.html

I had an E-3 visa. I entered the USA Jan 09 and departed Sept 2010.

So my expenses to relocate back to Australia are deductible?

I was going to submit a separate question about the "making work pay" credit. Residents can get this, non-residents can't. So where do dual status people stand?

No you can not claim expenses to relocate back.
On the resident part of your return, you should be able to claim Making Work Pay credit. Use schedule M (Form 1040).

MukatA:

My phone conversations with the IRS indicate that dual-status aliens CANNOT claim the Making Work Pay Credit.