[Dual1ty]

Hi guys,

I know similar questions have been asked, and I've been reading through different threads and questions here, but my case is slightly different.

I am from Germany, came to the U.S. in 2007 as a J-1 for a foreign exchange year, went back home for around two months in 2008, and came back that year as a F-1 for college. Graduated two months ago in 2013 and start work in two weeks.
I have done two CPT's where I was FICA exempt (had to request it from my employer, as I was a non-resident). Now that it's 2013, I am a resident (tax wise) through the substantial presence test.

Is it beneficial for me financially to be a resident tax wise? If not, what are steps that make me FICA exempt again, as I am not eligible for social security, medicare etc.

The treaty between Germany and the U.S. just states the rules of double taxation, so that doesn't apply to me?

Please let me know if I was unclear, or you need me to elaborate further.

Thanks!

[AtlantaTaxExpert]

The J-1 time in 2007 COUNTS against the five-year exemption from the Substantial Presence Test, so you actually became a resident in 2012.

You CANNOT avoid filing as a residnet for 2013, nor can you avoid paying the FICA taxes, even if you have no chance of ever qualifying for either Social Security or Medicare benefits.