[hulkdeals]

I was F-1 for 4 years and then change my status to R-1 for 3 years until August 2004 my status become F1 again. I am working right now under my OPT which is expires on May 2006. I was paying Social Security and Medicare for 2005. I never leave US since 2000.

My questions (thank you in advance):
1. What form do I need to use now (I was using regular 1040)?
2. If I need to use 1040 NR can I claim my wife and son as dependents (my son was born in US).
3. If I need to use 1040 NR can I claim my moving expense because of job related?
4. If I need to use 1040 NR can I claim the Social Security and Medicare
4. What will be my standard deduction per dependent/person?

Thank you

[AtlantaTaxExpert]

HulkDeals:

1) Since you have used Form 1040 for 2004, you must use it for 2005. I am assuming you never left country.

2-4) You can claim your wife and son (assume your wife has either a SSN or ITIN) and you can claim your moving expenses (need to file Form 3903 with Form 1040). Despite the fact that you are on a F-1 visa, you cannot claim a refund for your Social Security and Medicare taxes, because you have been in the U.S. for over five years.

5) Your personal exemption is $3,200 per person. The standard deduction for Married Filing Jointly is $10,000.

[hulkdeals]

Thank you Atlanta Tax Expert.
In your answer?
1. Why did you say that I must use 1040 not NR ? Yes, I never left country since 2000.
So I will file my tax as regular US resident, even though I am an F-1 visa holder now
5. Thank you for answering about the standard deduction/personal exemption. I do not have to return my turbo tax :)

Have a good day.

[AtlantaTaxExpert]

HulkDeals:

The exemption from Substantial Presence Test that the F-1 visa offers is good only for five years.