[crazee85]

hello,

I had a few questions. My information is below along with the questions, which are underlined and bold-italicized.

aug 2007-aug 2009
- f-1
- non-resident alien
- form w-4 => similar to that for nra in pub 519
- no social security or medicare taxes were withheld

sept 2009-feb 2010
- f-1 opt (relocated)
- non-resident alien
- form w-4 => similar to that for nra in pub 519
- no social security or medicare taxes were withheld

mar 2010-feb 2013
- h-1b
- resident alien or dual-status alien for 2010 (meet the substantial presence test in 2010)?
- what changes in form w-4? when?
- social security & medicare taxes will be withheld - after h-1b start date? or from jan 1 2010? or 183 days after h-1b start date?

thanks a lot for all the help.

[AtlantaTaxExpert]

If you are single, your 2010 tax return will be that of a dual-status alien.

If you are married, you can file jointly with your wife and you boht CHOOSE to be treated as resident aliens for all of 2010.

[crazee85]

Thanks a lot AtlantaTaxExpert. Could you also answer the other two questions regarding form W-4, social security and medicare after the status is changed to H-1B?

[vaya]

Regarding March as your H1-B date: I think you mean that your petition was selected in March, but you did not actually receive the H1B status until October, correct? So between March and October you were still an F-1 student.

Social security & medicare taxes should start withholding on the first day of H1B employment.

[crazee85]

Thanks vaya. My H-1B is already approved (currently working in same company on F-1 OPT). I had requested the H-1B status to start from Mar 1, 2010; so I would be on H-1B after Mar 1, 2010.

I believe no social security and medicare taxes will be withheld till Feb 28, 2010 (F-1 OPT), and they will be withheld from Mar 1, 2010 (H-1B). Am I correct?

My status would also change to Resident Alien. So that would mean the form W-4 would need to be changed, since currently it is filled as a Non-Resident Alien. I don't know when should I get the W-4 changed? On Mar 1?

Thanks!

[AtlantaTaxExpert]

Agreed; FICA (Social Security and Medicare) taxes become due on 1 March 2010.

[crazee85]

Thanks a lot for all your invaluable help.

I also wanted to confirm if I should be filing tax returns for 2009 as non-resident alien. I just got confused by the following:
"Are you a Nonresident Alien who will become a Resident Alien under the substantial presence test in the year following this taxable year?
* Such an individual may elect to be treated as a Resident Alien for this taxable year instead of next taxable year if he meets certain tests."

Is it preferable to file as Non-Resident Alien or Resident Alien for 2009?

[AtlantaTaxExpert]

Yes, you ARE a non-resident alien for 2009. Though you are employed and being paid while on OPT, you are STILL under the F-1 visa and STILL considered to be an international student.

File Form 1040NR or 1040NR-EZ plus Form 8843 ONE LAST TIME.