[RTATZ]

Hi,

From Aug 2007 - Jan 2009 (F1 visa)
From Jan 2009 - Sep 2009 (working on OPT)
From Oct 1, 2009 - till now (working on H1b)

Marital status: married
Wife's visa status: Aug 08 - Sep 09 (F2) & H4 visa since Oct 1, 2009
My wife is in US since Aug 08.

Now, since I don't pass SPT now, if I file 1040NR then I owe about $2000 in taxes to IRS but if I can file as resident alien then I guess I won't owe anything to IRS due to higher deductions that I can claim with resident tax.

But my question is: If I am eligible for resident tax return as I am married, will my income from Jan 09 - Sep 09 while I was on OPT be subject to FICA/SS tax as I will be considered resident alien for entire year then. My employer did not withheld FICA/SS taxes while I was on OPT but do I need to pay them should I choose to file as resident alien.

Thanks all experts on this site for valuable information that you have already shared.

[MukatA]

Choice 1: You can file non-resident tax return.

Choice 2: You can file resident tax return as Married Filing Jointly. You will have to wait for 5 months to file your tax return till you meet the Substantial Presence Test (of 183 days) in 2010. Your U.S. Tax Return: Substantial Presence Test

You will get standard deduction of $11,400 and exemptions ($3,650 each) for both of you. If you decide to file as Married Filing Jointly as First Year Choice, you must attach a statement signed by both of you to your return stating that you qualify to file as residents as First Year Choice and that you CHOOSE to file this way. H1-B tax filing: Your U.S. Tax Return: The U.S. Visas

You do not pay FICA/SS tax on your past OPT income.

[RTATZ]

Thanks MukatA for your timely reply. It will really help me save considerable tax. Two last questions though:

If I choose the choice 2: first year option, which form or forms do I need to use in June 2010 when I pass SPT? Do I need to file as dual status alien in June 2010 or just regular 1040 resident alien?

Also, if I file for extension and pay estimated tax amount which is more than what I will owe when I file resident tax in June 2010, do I get refund for the extra amount that I paid with application for extension?

Thanks..

[MukatA]

Choice 2: You can file resident tax return as Married Filing Jointly. You will have to wait for 5 months to file your tax return till you meet the Substantial Presence Test (of 183 days) in 2010.

With extension, you will send tax payment equal to the tax amount you owe as per your return. If you do not owe, you do not send any payment.