[trojanengineer]

Hi,

I read lot of your posts regarding these issue. But still, I am confused

This is my situation

F-1 --> August 2005 - May 2007
OPT --> May 2007 - September 2007
H-1 --> October 2007 - present

I have few Questions :

Q:1 -->>I read some articles and it states that I should file tax return as a Resident Alien as I passed the presence test. Is that correct ?

Substantial Presence Test

You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States on at least:

1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:

1. All the days you were present in the current year, and
2. ⅓ of the days you were present in the first year before the current year, and
3. ⅙ of the days you were present in the second year before the current year.

Q:2 -->>So, as I am filing as a Resident Alien, I would be able to claim tuition fee for January 2007-May 2007 as a deduction ?

Q:3 -->> Is there anything else which I should think about while filing ?

Q:4 -->> Even though I was on H-1B, from October 2007 - December 2007, my employer has no deducted the social security tax and medicare taxes from my paycheck. Will it creat any problem for me anytime ? Can it affect my Green-Card processing in future ?

Q:5 -->> I was on F-1, OPT and H-1B during year 2007. So, do I need to file my tax return in a different manner ?



Thanks

[MukatA]

If you are Single then for 2007, you will only file as nonresident.
You must pay social security and medicare taxes during H1-B. It is employer's responsibility to hold the taxes. Talk to your employer.

[AtlantaTaxExpert]

1) the time you were on F-1 and OPT, those days do NOT count toward SPT.

2) No, you are a non-resident alien and CANNOT claim tuition credits/deduction.

3) No, not unless you are married.

4) See MuktA's answer.

5) File as a non-resident alien, filing Form 1040NR or 1040NR-EZ.