[zj424]

I came to US in 2005 as F1 student and my OPT period is from Dec 19, 2007 to Dec 18, 2008. My husband is US citizen and I got my green card on Dec 04, 2008. Since my employer withheld my Social Security and medicare tax during my OPT period, I would like to get refund.

I understand that I could not file with my husband jointly in order to get the FICA refund. Now I am confused about my status. Can I be treated as dual status for year 2008? Which form should I file? How about the period between Dec 04 and Dec 31? Thanks.:)

[MukatA]

Which return did you file in 2007?

[zj424]

Thanks, MukatA.
I filed 1040NR in 2007 since I was F1 student in 2007 and I got married in 2008.

[MukatA]

For 2008, you can file nonresident tax return and Form 9943. You are not dual status.

Then you can file Form 843 separately to get refund of FICA taxes withheld. Your U.S. Tax Return: Social Security and Medicare (FICA) Taxes for Non-resident Exempt Individual

[zj424]

Thank you so much, MukatA.
However, since I got my green card in Dec 04, can I file as nonresident for the whole year?

[IntlTax]

You are correct about your dual status filing. If you don't file jointly with your husband for 2008, you are dual status for 2008 because you received your green card in 2008.

[zj424]

Thanks.

Can I file social security and medicare tax refund if I file as dual status?

Which form should I file for dual status?

[IntlTax]

For the refund, see Form 843. For dual filing status, see publication 519 (Publication 519 (2007), U.S. Tax Guide for Aliens).