[delpiero]

Hi Tax Expert,

I am currently on an F1 visa and I did my internship over the summer as a CPT. As a result the company I worked for did not withhold any medicare and social security taxes from my paycheck. I have been filing as a resident alien for tax purposes over the last few years. I have a couple of questions:

1) If I file as a resident alien again in 2009, am I liable for the medicare and ss taxes and if yes what form should I file with the IRS?

2) Can I file as a nonresident, even though I have been filing as a resident alien before. Would that increase my chances of an audit?

[MukatA]

Since you are filing resident return, your income is subject to FICA taxes. Make sure that you inform you employer of your resident status so that they deduct FICA taxes.
1. For 2008 tax return, file resident form and you can not pay FICA taxes by yourself.
2. You can not file non-resident tax return as you have already filed resident tax return. IRS will certainly audit your return.

[AtlantaTaxExpert]

Delpiero:

Give us the details about your F-1 visa status:

- When did you first arrive in the U.S. under this F-1?
- Were you an F-1 or J-1 student prior to this F-1 visa?
- Did you file as a non-resident alien spouse of a resident alien?

Depending on your answers, you may NOT be liable for the FICA taxes.