Buddhi wrote:

- quote -

This post seems to have aged a bit.

You entered the US as an exempt individual in 1998. Your
fifth year was 2002. In 2003 you passed the substantial
presence test and became a resident alien. You departed the
US in mid-December. Therefore, in 2003 your residency
termination date is 12/15. This would make you a dual status
alien in 2003 unless you failed to file the required
statement with the IRS establishing your termination date.
If you did not do that, then you were a resident alien for
all of 2003 and should have filed accordingly.

From this point on, I am on shaky ground but I believe that
upon entering the US in 2004 on an F1 Visa, the five year
clock restarted as you were a resident alien in 2003. As an
exempt individual in F1 status in 2004 and for that part in
2005, you would be exempt from social security and medicare
taxes.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

I have a somewhat complex situtation and I'm trying to
figure out my filing status.

I was on F-1 from August 1998 to June 30th 2003 (July 1st
2002 to June 30th 2003 was on OPT).

Then I switched to H1-B and worked from July 1st 2003 to
December 15th 2003.

On the 15th of December 2003 I left the US and re-entered
the country on a new F-1 visa to start grad school on
January 25th 2004.

ie. I switched from F-1 to H1-B, and then got a completely
new F-1 associated with a new degree program.

I was in this status till the end of September 2005 where I
again switched to H1-B (I graduated on the 16th of February
2005 and was on OPT from April 4th 2005 till end of
September).

My questions are:
1. Does the new F-1 mean that the 5 year clock as an "exempt
individual" restarts with it? ie. So, would I be filing as a
non-resident alien since this was a new F-1? This is what a
tax professional from H&R Block I consulted told me when I
filed in 2003.

2. In this case, am I exempt from paying medicare taxes for
both OPT periods I worked on?

Guidance is much appreciated!

B.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >