My wife is a J1 visa holder physician in US since 2008. We got married in Oct 2010.

She filed her returns using 1040 forms for 2008 and 2009 (huge mistakes). We have realized that if she has to claim the refund of the Social Security & Medicare Tax for 2008/2009 she has to amend the returns using form 1040X and 1040NR. Is this the right assumption?

Once we correct the forms then what form do we use if the employer refuses to file for refund versus if the employer agrees to it?

Thank you for your time and help,

Littleboy

Addendum: My wife also claimed the 'Making Work Pay Credit' on both the returns. Looks like NON-RESIDENT aliens cannot do this when they fill the 1040NR. How do we pay the IRS this amount?

Another addendum: We are from India so should be eligible for the standard deductions on the form 1040NR?

Calling the experts on the forum, we are awaiting your advice, please take some time out, we'll greatly appreciate it, thanks!