[bubupig]

I am a Chinese International Student entering US from 3/1/2001, and become OPT from Aug 2006.

1) Do I need to file 1040 or 1040NR for my W-2 for 2006?

2) Can I use the $5000 tax treaty on my earned income while I am in OPT?

3) Do my wages subject to Social Secuity Tax?

4) If my employers refund the social secuity tax to me, is there any effect on my 2006 tax return (etc. pay more tax)?

Thank you very much.

[AtlantaTaxExpert]

Your five-year F-1 exemption expired on 31 Dec 2005.

1) File Form 1040 as a resident alien for 2006.

2) No, but you can claim the $5,150 stnadrd deduction.

3) Yes.

4) Not applicable; you are NOT eligible for this refund.