[sarahcsy]

I have a few tax questions and would very much appreciate if AtlantaTaxExpert and other people with similar tax experience and expert knowledge share their knowledge.

I am a Canadian citizen, worked in US (Minnesota) with TN-1 status since Nov, 2006. I am single.

1) Am I a non-resident alien (less than 183 days) under substantial prescence test ? I will have to file 1040NR non-resident return and report only US income. Alternatively, I can file Dual-status by first-choice, but according to my situation I have NO benefit filing as dual-status as I am not married and therefore can't claim credit for spouse and children. Is this correct?

2) Can I choose standard deduction or itemized deduction? According to what I read from pub 519, non-resident can only itemize. However, I read a couple other posts that Indian is allowed to claim Standard deduction ($5000) under US-Indian treaty even as a non-resident. (or is standard deduction only for student visa holders?)

3) Do I pay for social security tax and medicare tax as a TN holder? If so, can I claim any credits/deductions/exemptions for the SS, medicare tax I paid when filing my return?

4) is the rule for frederal tax (non-resident and personal exemption and (standard or itemize deductions) ) apply to MN state tax?

Thanks so much

[AtlantaTaxExpert]

1) Yes, you are a non-resident alien. Filing dual-status offers no benenfits.

2) You should claim the itemized deductions. The standard deduction option is available ONLY to Indian students or business apprentices.

3) No, you should NOT pay these taxes.

4) Not sure. Normally, the states require you itemize if you itemized on the federal return, but NOT always. Call the MN tax authorities and ASK!

[sarahcsy]

AtlantaTaxExpert:

You said that I should NOT pay Social Security and Medicare tax? How do I claim this back? I am a Canadian, hired by a US empolyer working in US. For work permit, I am holding a one-year TN status.

The SS/Medicare are already deducted in my paycheck. How can I get those back?

[AtlantaTaxExpert]

First, request that your employer refund these taxes.

When he says no (as he probably will), get the refusal in writing, then file Form 843 with a variety of support documents (see pages 42-48 of IRS Pub 519) to request the refund.