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    abl2116's Avatar
    abl2116 Posts: 3, Reputation: 1
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    #1

    Apr 6, 2009, 12:26 PM
    F1 OPT to J1 Trainee- Resident alien for tax purposes?
    I arrived in the US in August 2005 as a student with an F1 visa. I started OPT with F1 visa in June 2007. I changed my status to a J1 Visa in April 2008, working as a trainee.

    Because of the substantial presence test, I believe I need to file as a resident alien for tax purposes for the year 2008. I lived in the US the whole year until 12/19/08. But since I hold a J1 visa, my employer did not withhold FICA taxes. I no longer work for that firm.

    My questions are:

    1. Should I file as a resident alien using form 1040 as well as form 8919 to pay the FICA taxes that were not withheld?
    2. If that is the case, when using form 1040 I'm due a refund; but in form 8919, I need to pay the amount of FICA taxes that was not withheld. Should I send a check in the amount of the difference or for the total FICA taxes amount?

    Thank you.
    MukatA's Avatar
    MukatA Posts: 7,110, Reputation: 176
    Tax Expert
    		  
    #2

    Apr 6, 2009, 03:52 PM

    On F1 you are exempt from residency for 5 years, so you are nonresident up to April 2008.

    On J1 trainee, you are no longer exempt as you had completed 2 years on F1. So you are resident from April 2008 to Dec 2008.

    This makes you dual status for 2008. You will not get standard deduction but on OPT income up to April 2008, you will get treaty deduction.

    About FICA taxes, tell your employer about your resident status and start paying these taxes from Jan 2009. For 2008, you can not pay yourself; it must be through the employer.
    Read about visa tax filing: Your U.S. Tax Return: The U.S. Visas
    abl2116's Avatar
    abl2116 Posts: 3, Reputation: 1
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    #3

    Apr 6, 2009, 04:42 PM
    Quote Originally Posted by MukatA View Post
    On F1 you are exempt from residency for 5 years, so you are nonresident up to April 2008.

    On J1 trainee, you are no longer exempt as you had completed 2 years on F1. So you are resident from April 2008 to Dec 2008.

    This makes you dual status for 2008. You will not get standard deduction but on OPT income up to April 2008, you will get treaty deduction.

    About FICA taxes, tell your employer about your resident status and start paying these taxes from Jan 2009. For 2008, you can not pay yourself; it must be through the employer.
    Read about visa tax filing: Your U.S. Tax Return: The U.S. Visas
    Thank you for your answer MukatA, it is greatly appreciated.

    I have a few more questions regarding this...
    Do I have to fill in form 1040NR-EZ from January 2008 to April 2008 as well as form 8843 as a statement for dual status? For FICA taxes, I'm no longer working at that firm. How can I pay the tax that wasn't withheld?

    Thank you for your help.
    MukatA's Avatar
    MukatA Posts: 7,110, Reputation: 176
    Tax Expert
    		  
    #4

    Apr 6, 2009, 05:13 PM

    Yes, you main dual status return is Form 1040.
    Your statement return is Form 1040NR-EZ and 8843.
    You can not pay it so do not worry about it. You will only repay it when your employer contacts you. You must then pay it.
    abl2116's Avatar
    abl2116 Posts: 3, Reputation: 1
    New Member
    		  
    #5

    Apr 6, 2009, 05:37 PM
    Quote Originally Posted by MukatA View Post
    Yes, you main dual status return is Form 1040.
    Your statement return is Form 1040NR-EZ and 8843.
    You can not pay it so do not worry about it. You will only repay it when your employer contacts you. You must then pay it.
    MukatA, again thanks for your quick response.

    I just wanted to know:

    1. When using form 1040 for May-December 2008, why can't I use standard deduction and what type of deductions am I allowed?
    2. Silly question, but nonetheless I need to know. My total wages should be divided in this manner: 4 months wages to be used as total wages on form 1040NR-EZ. Remaining 8 months wages to be used as total wages on Form 1040?

    THANKS
    AtlantaTaxExpert's Avatar
    AtlantaTaxExpert Posts: 21,836, Reputation: 846
    Senior Tax Expert
    		  
    #6

    Jun 4, 2009, 01:01 PM
    If you are from India, you CAN use the standard deduction; otherwise, no.
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