[av578]

If we file jointly, and are both treated as resident aliens for ALL of 2008 to avail of the tuition &/or education loan credits, will I have to pay social security and medicare taxes for the duration that I was on OPT (till September'08 of this year)? My employer did not deduct it during my OPT period...

Will I be able to file as a resident alien in April or May 2009 since my H1B started on Oct 1st 2008? (Since these returns are for the year 2008, will the 183 days be calculated from Oct 1t 2008, or beginning of the new year January 2009?)

Thank you very much Atlanta Tax Expert! :-)

[AtlantaTaxExpert]

Negative on the paying Social Security and Medicare taxes during OPT. Filing jointly and choosing to be treated as resident aliens does NOT affect your Social Security and Medicare tax exemption during OPT.

You would have to wait until 2 June 2009 to file, because the 92 days in 2008 for the Substantial Presence Test is cut to 30 days, plus 151 days from 1 Jan to 31 May 2009, plus two days for 1-2 June 2009 to equal the required 183 days