[wanchat80]

Hi,

I have been reading QA for a while, and the forum is very useful. As I understand, if I have been in US for less than 5 years, then I am exempted from SSN and Medicare taxes.

Here's my situation.

I had been here on F1 from Aug 7, 2001-Jan 14, 2006.
Been on OPT from Jan 15,2006 to Nov 30,2006.
Then H1B from Dec 1,2006 till now.

Q1. In 2006, am I a resident alien, or non resident? If I'm non-resident, should I talk the company to get my SSN and Medicare back( as they already took them from my pay check)or file Form 843 and Form 8316 to obtain a refund from the IRS for the Social Security and Medicare taxes withheld in error by my employer.

Q2. If I'm non-resident, can I claim the tax treaty between U.S. and Thailand?

Q3. I have some expenses(food, hotel, air ticket) on job interview(unreimbursed), can I use them as itemized deductions?

Q4. I also paid $2000 to my attorney for H1 paperworks. Can I use that as itemized deduction?

I'm looking forward to your answer, and thank you in advance.

[yangsoo]

You are resident alien for tax purpose.
You can claim unreimbursed job-related expense on schedule A. There is 2% AGI limit.
Attorney fee for H-1B visa is not an easy matter to play with. You may find it difficult to categorize that expense on your 1040.

Good luck!

[AtlantaTaxExpert]

1) Resident alien.

2) No.

3) Yes, as Miscellaneous Expenses, subject to 2% AGI floor.

4) Yes, as employee business expenses on Form 2106 and then Miscellaneous expenses on Schedule A, also subject to 2% AGI floor.

[badger83]

Hi ATE,
I have been reading articles on this forum for some time now and I really appreciate your helping international students. In the post above by "wanchat80", based on your previous responses on this site, I thought he should be a non resident for 2006 because he doesn't meet the substantial presence test. But you had mentioned that he is a resident. Am I missing something? Thanks for your time.

Bj

[student2worker]

badger83, read the instructions for Part II- Teachers and Trainees for Form 8843.

It is clear from there.

[badger83]

Hi ATE,
This question is for the tax year 2005. Yes I still have to file last year's taxes (hopefully won't procrastinate again) :o
It might not be so bad because I am expecting a return.

I am an Indian citizen. I graduated in Dec 2004 but was on OPT till 30-Sep-2005 and for the rest of 2005 was on H1-B.

1>My understanding is that I don't meet the substantial presence test for 2005, so I should file 1040-nr(or nr-ez) and I can claim the standard deduction provided by the India-US income tax treaty. Am I right?

2>I think you mentioned somewhere that I have the option to file as dual status. Can you please tell what are the benefits of doing a dual status return. My sister is on f-1 since aug-2005 and I pay her tution and other expenses. Will the dual status return help me in claiming her as a dependent?

I apologize for this long question, but hopefully will not take a lot of time for you. Thanks a ton.

Bj

[student2worker]

Badger, how long have you been in the US prior to 2004? That matters too.

[badger83]

I came to the US on 13-Jan-2001.
Out of US for three and a half months in 2001.
Out of US for 29 days in 2002 and 20 days in 2003.
In US for the whole of 2004.

Bj

[student2worker]

I think you are a resident for the year 2005.

But I am not a tax expert of any form whatsoever. So wait till some professional gives you advice.

[student2worker]

I am amending what I said in reply #5 in this reply.

According to what Texas Tax expert said, a person on F1 is a student.

[badger83]

Hi Atlanta Tax Expert,
Can you please respond to my query. Your help will be greatly appreciated.

badger83

[AtlantaTaxExpert]

Q1: You are a resident alien, so you were liable for Social Security and Medicare taxes.

Q2: No.

Q3: Yes; such expenses are valid employee business expenses.

Q4: Yes; such expenses are valid employee business expenses.