[wsu]

I came to the US on F1 visa on July 31, 2000. I got married in Dec 05 and my spouse came to the US on F4 visa in Dec 05. For 2005 tax returns, I filed 1040 as a resident alien as I completed more than 5 years in the US. I got almost all my taxes back as my income as Graduate Teaching Assistant doing PhD was almost equal to the sum of standard deduction and exemptions of 16400.

While I was doing PhD, I got a job offer and started working full time on January 9, 06 on
Curriculum Practical Training from my University only for a quarter. My H1 was not approved until January and I was told by the lawyers to go to Canada and get the H1 stamped. I got the H1 visa and H4 visa for my wife stamped on March 16, 06 in Canada.

My parents got green card in 2002 as my uncle applied for them. I was above 21, so I was not able to get it. My parents came to the US first time in 2002 for about 2 months and then again in summer of 2004, 2006 for about 3 months. They stayed with me all this time and I paid for all living and other expenses. In 2006, I even paid for my parents health insurance.

In 2003, my mother retired from government teacher job in India. Someone told me that I can take exemptions for my parents if they are dependent on me. Since they were dependent on me in the US with my mother retired and father still working, I took exemption only for my mother as dependent on my 1040NR for 2004 tax returns. Last year, I did not claim them as my dependent since they didn't come to the US in 2005.

My father also retired in 2005. In India, they both get a pension of about Rs 8000 each a
month. Last year, they came again for 3 months and I paid for health insurance, air tickets along with living and other expenses.

1. Can I claim them as my dependent on the tax returns and take exemption for both of them. I am not supporting them for stay in India. It is only when they come to the US. My uncle filed for their immigration and gave an affidavit for providing them support in 2002 for immigration. Is he going to be in trouble if I do this. He is not claiming them as dependants on his tax return.

2. Do I add the federal and state tax refund I got in 2005 to my 2006 tax returns

3. To my understanding, if you file as a resident alien, you are not eligible to get
refund of Social Security and Medicare tax. But I was working on F1 visa from January 9 to March 17, 06. Am I eligible for refund of these taxes.

4. As a permanent resident, my parents need to file taxes or not even if they don't work in the US but they have some income as pension in India. If they have to file taxes, we need to file 1040 or 1040ez and can they file as Married filling jointly

5. On the form W4 for Employee's Withholding allowance certificate, in column 3, it asks for single, married with a note saying "If married but if spouse is a nonresident
alien, check the Single box". Can I check Married so that IRS don't hold more money upfront.

[AtlantaTaxExpert]

Redundant posting which has already been answered!