I am a F1 student and have lived in California since 2003.

I worked as an intern at a company last summer for two months, but I found my employer deducted FICA taxes (social security and medicare taxes) while I was working as an intern.
But the problem is that I filed 1040 last year so I think I have to file 1040 this year. Actually I filed 1040NR in 2005, but at that time, my accountant said I can file 1040 from next year. So I filed 1040 in 2006.
Do I have to file 1040NR to get the taxes back?

If I file 1040, Is there any way I can get social security and medicare taxes back?

Thanks
Yong

First, you must amend your 2006 return, filing Form 1040X and attaching Form 1040NR to the 1040X.

Once the IRS processes the Form 1040X and aknowledges that they have changed your status back to NRA, then you can file Form 843 to get the FICA taxes back.