[ferdasef]

I have a question regarding my residency status in the US. I am a Czech student working currently on my OPT. I studied for my bachelors degree in the Fall 1998- Spring 2002 period. After that I returned home to the Czech Republic and worked there for 5 years. I returned to get my master's degree in the Fall 2007-Summer 2008 period. I am not sure whether I am considered a resident given the fact that I was out of the USA for 5 years between my two study visits.

Can you help me with this question please? Am I or am I not a resident?

[AtlantaTaxExpert]

You are a resident alien unless you WANT to be considered a non-resident alien and are willing to make the case to the IRS to that effect.

You get a TOTAL of five calendar years of "exempt" status, which you used up the first time you were here. After five years, the IRS considers you a resident alien UNLESS you prove that you are maintaining "a closer connection" to your home country and intend to return their after your OPT.

If you are working to get a work visa (H-1 or H-1B), you will undercut any argument for the closer connection.

IMPACT: As a resident alien, you ARE liable for Social Security and Medicare taxes while on OPT.

Now that you know that, you have the legal obligation to tell your employer so that he/she can take remedial action.

[ferdasef]

Thank you very much for your quick response. It was very helpful. I am currently paying both SS and Medicare. Status quo remains.

[AtlantaTaxExpert]

Glad to help!