[saury316]

Hi Everyone,

I am currently on a F-1 visa OPT Work authorization that was set to expire on July 20th, but got extended to October due to H1-B approval.
I am planning to get the visa stamp late September/early October, and come back on the H1-B visa status.

I had a couple questions.
1. Will my NRA status continue to apply until the end of the tax year?
2. From when do I have to pay social security/medicare taxes?
3. Once on H1-B, am I considered a Resident Alien? Do I fill the normal 1040EZ form?

[AtlantaTaxExpert]

1) Yes. You have NOT met the Substantial Presence Test because the days under the F-1 visa do not count towards SPT, so your default filing status is non-resident alien (Form 1040NR or 1040NR-EZ).

2) You start paying Social Security and Medicare taxs the day you begin working under the H-1B visa.

3) Negative. For 2008, you will file Form 1040NR or 1040NR-EZ. For 2009, you will file as a resident alien, filing Form 1040, 1040A or 1040EZ.

[MukatA]

Yes, on H1-B, you must pay FICA taxes. Your days on H1-B are not exempt from residency. In 2008, you will file non-resident tax return and in 2009, you will file resident tax return.
If you are married, then you can choose to file joint return as residents even for 2008, only after you meet Substantial Presence Test in 2009.
Read: Your U.S. Tax Return: The U.S. Visas