Hi I came to US (State - Massachusetts) on December 1st 2006 on a H1B visa.
Because I got my ssn in January only , I got the salary of December 2006 on Jan 31st.

It seems I will not be eligible for the W2 form of year 2006 from my employer, as the December 2006 salary got processed in Jan 2007 only.

My question : Is there a way I can claim the money that I paid as tax in my Dec 2006 salary? As in the year 2006, I got salary only for December as $4800.

Unfortunately, no.

By default, taxpayers are on the CASH method of accounting, which means you pay taxes in the year you RECEIVED the wages, not in the year when they are earned.

Sorry!