[cherijose]

I am a graduate student currently on an F1 visa and will have an H1B visa from October onwards. I graduated December 07 and worked on a contract position from 18th April 09 to 11th September 09. The company pays me an hourly rate and does not deduct taxes from my payment.

I will move 14th September onwards to another company on a full time position with an pre decided annual salary and biweekly pay and tax deductions.

How should I go about filing my taxes especially for the months I was on my OPT on F1 visa? Should I be paying medicare and social security taxes for this period too?

Thanks,

[MukatA]

If you are not married, then for 2009 you will file nonresident tax return with Form 8843.
You have OPT income as independent contractor, which you will report on schedule C or C-EZ (form 1040). In your case, this income is not subject to SE tax.
Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents

[AtlantaTaxExpert]

Note that SE (self-employment) tax is the equivalent of FICA (Social Security and Medicare) taxes, which the self-employed pay under Schedule SE.

Because you are exempt from FICA (Social Security and Medicare) taxes, you are also exempt from SE taxes.