if you are under OPT entire year, than you are still under F1, so 1040 NR, and you still should have tax treaty benefit, since there is no time limit, IMHO

if you are under partial OPT and partial H1, depends on the days, of OPT, 1040NR for OPT >183 days.

you should be able to get your SS and Med tax back.

我也想问一下我的情况：2005 我opt, 老公h-1,我们填1040 jointly,那我该如和claim SOCIAL 和MEDICARE.以及$5000 treaty 呢？ 谢谢回答！！

As long as you are under F-1 visa, you are exempt from Social Security and Medicare. You cannot claim dependent(s).

If you plan to stay in the U.S. after your OPT is completed, then you should apply to change your visa to H-1B status.

The day your H-1B visa status is approved is the day you start having Social Security and Medicare taxes withheld from your salary.

First ask the employer for a refund for FICA and Medicare. If you are unable to obtain a refund from your employer, you must file Form 843 and Form 8316 to obtain a refund from the IRS for the Social Security and Medicare taxes withheld in error by your employer.

[此贴子已经被作者于2006-2-26 0:06:19编辑过]

以下是引用kmg在2006-2-25 16:58:00的发言：

我也想问一下我的情况：2005 我opt, 老公h-1,我们填1040 jointly,那我该如和claim SOCIAL 和MEDICARE.以及$5000 treaty 呢？ 谢谢回答！！

看上面的帖子，先找employer要refund, 如果不行就填843表。

[此贴子已经被作者于2006-2-26 0:24:22编辑过]

Thanks purple leaf and heavysnow for the reply.

2005 is my last year in US and I returned China by the end of the year. Would that make any difference since I heard there was something called "dual status" and "first year choice".

Thanks again for your continued help!

这个是IRS网上关于dual status的介绍，看着好复杂。http://www.irs.gov/businesses/small/international/article/0,,id=96433,00.html

我觉得这个受限制更多

But if this is your sixth year, even though you are OPT (or regular F1), you need to file form 1040 or 1040EZ.