[LonghornsLion]

Hi,

F1 until August 2006.
OPT from 12 August - Nov 08 2006
H1B started Nov 9 2006

I found something twisted...

Line 22 of form 1040NR says --> Total income exempt by a treaty from page 5, Item M.

I would fall under US-India treaty. I have following questions:

1) In 2006, I generated Income from 2005 tax returns... in which case, entire amount withheld was returned(because I was on F1 & it was on-campus job). Will that be counted in Line 22 of 1040NR as income exempt by treaty?

2) Social Security & Medicare was not cut off my salary while I was on OPT from Aug-Nov in 2006. They started putting Social Security & Medicare tax as my status changed to H1B. So the money I saved by not paying for SS & Medicare taxes (an advantage for OPT/F1), will it be counted under Line 22 of 1040NR as income exempt by treaty?

Looking forward for your replies.

Thanks in advance.

[LonghornsLion]

Any clues? I am sure a lot of people here are filling out 1040 NR. Does anyone have some idea about line 22 in 1040 NR with respect to my 2 questions?

Many thanks.

[AtlantaTaxExpert]

1) No.

2) No.