[longaadoc]

Hi there.

I have a question about filling my tax for year 2006. Like others in this forum, I have also changed from F1 (OPT) to H1B during the year 2006. I have gone through the information you guys have provided in the previous threads. Below is what I have understood about my situation from reading prvious threads. Can you please let me know if I understood it right or wrong?

Background information.

Student from India came to USA on F1 in 08/03.
OPT: 02/06 to 04/06.
Went to India: 04/06 to 06/30/06.
Came back on H1b: 07/01/06-till now.

My understanding of tax filing so far...

I meet the sustancial presence test --> File as "Dual-tax payer"

1) Fill out 1040NR (subit it as Dual-status statement). - I can claim standard deduction on this.
2) Fill out 8843 (one last time).
3) Fill out 1040 (for my being a resident alien). - I can claim itemized deduction on this.

I can claim deduction on either 1) or 3) but not both.

Am I understanding this right?

Couple of other quick questions.

How do I get back the Social security tax I paid during my OPT?

Do I just combine the Income earned during my OPT with the rest of the income and put it on 1040 or just the one that I earned as H1B?

I really appreciate you guys helping out on this forum. It has been really helpful.

Thanks,
Kartik

[AtlantaTaxExpert]

Kartik:

If your F-1 was in effect until the H-1B became effective AND you earned at least $5,150 while under the F-1 visa, then you CAN claim the standard deduction on Form 1040 (note that ALL incime is listed on and all tax calculations are performed on the Form 1040). If you made less than $5,150, youcan claim up to amount you DID earn while under the F-1 visa in 2006. If you earned ZERO income under the F-1 visa, then you can only claim the itemized deductions. Yes, you must file Form 8843.

You first ask your former employer to refund the Social Security and Medicare taxes. When he refuses, get the refusal in writing, preferably on company letterhead. Then submit Form 843 with the support documents require on page 42 - 46 of IRS Pub 519.