[gud08]

Hi,

I was working on OPT till end of September 2004 and then on H1 visa from October 1, 2004. I was also outside US for 30 days in November 2004. I am filing my taxes for 2004 now. Reading through all the posts I understand that I will need to file 1040NR as I don't meet the substantial test.

I am from India. Can I claim the standard deduction under US-India treaty article 21(2) as I was on OPT (associated with student visa) till September ? The treaty says something like it is for students and business apprentices who are residents of India.

One more question, I had filed the taxes for "2003" through a CPA. I was on F1 visa for 2003 but I checked now and found that he had filed 1040 for me. As I was on F1 visa then and was a non resident he should have filed 1040NR.

If I will be filing 1040NR for 2004 do I also need to amend for 2003 and file amended 1040NR.

Please advise me what's the correct way for me to go.

Thanks,
Gud

[AtlantaTaxExpert]

Gud:

For 2003, you need to file Form 1040X to amend your return. You should attach a completed Form 1040NR to the Form 1040X to file properly as a non-resident alien. You should amend your 2003 return before you file the 2004 return, and send the amended 2003 return to the Philadelphia IRS Center. If you need more detailed guidance, contact me at [email protected].

For both 2003 and 2004, you may claim the standard deduction due to your OPT status.

[sushmita]

Hi
I converted from F1 to H1B status on 1st Oct. My company has deducted Social Security and Medicare for the entire biweekly period although I should have ideally been taxed only for one week when I converted the status. I understand that I need to file the 1040NREZ form since I have been on F1 most of the year under OPT and I can claim standard deduction as an Indian citizen. How do I claim for my one week of Social Security and medicare tax for 2005? Thanks
Regards
Sushmita

[AtlantaTaxExpert]

Sushmita:

I have answered your queries via e-mail. Contact me if you have further questions.