Please find my responses below. Hope you find them helpful.

questions on form 8833:

1. "Address in country of residence" 怎么添？跟"Address in the " 一样？
=è Your address in .

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2. Check one or both of the following boxes as applicable:
● The taxpayer is disclosing a treaty-based return position as required by 
section 6114 
● The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based 
return position as required by Regulations section 301.7701(b)-7

看了instruction觉得改选第一个，不过不是很觉得，麻烦确认一下
=è In your case, choose the “dual-resident” taxpayer one. Section 301.7701(b)-7 is the Green card test and the substantial presence test. According to the facts that you have provided, you do not meet the substantial presence test but are eligible to file a first year choice election. See detailed analysis below:

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Substantial Presence Test:

You must pass both the 31-day and 183-day tests. (Izzie Note: Since you held F1 visa for the first 9 months, you were considered as an exempt indovidual and the days of presence do not count towards the Substantial Presence Test)

• 31 day test: Were you present in 31 days during current year?

• 183 day test:

A. Current year days in x 1 =120 days

B. First preceding year days in x 1/3 =0 days

C. Second preceding year days in x 1/6 = 0 days

D. Total Days in =120 days (add lines A, B, and C)

Izzie Conclusion: Since D is less than 183 days, you do not meet the Subsantial Presence Test in 2005 and should file a 1040NR if you so choose. HOWEVER,  since you will meet the presence test for 2006,  as what you have said, you can file the first-year choice to be treated as a resident for part of 2005. Your residency start date is 9/30/05, the first day that you were qualified for the choice.

3. Check this box if the taxpayer is a  citizen or resident or is 
incorporated in the 

这个“resident”包括“resident－alien”吗，还是指GC，需要check吗？

=è Do not check the box since it refers to the legal status, not tax status.

question about form843:

4月file了form843 to get back medicare&ssn during opt, 昨天收到notice让我先file
1040nr 六周后resubmit 843.这就是说如果用file1040就拿不回opt期间
的medicare和ssn？哪位大虾有相似经验的阿，谢谢了

=èSince your 2005 federal return has not yet been filed, IRS has no way of verifying whether or not you are entitled to a refund of your FICA taxes. You will have to refile Form 843 after your 1040 dual status return is filed. Based on facts provided by you, I don’t think you are eligible to file the 1040 for 2005. So you should be able to get your FICA withholding back for the 1^st  nine months when you held a F-1 visa.

Yes, filing a 1040 means that you forfeit the opportunity of claiming a FICA refund.

first of all thanks lot for your detailed explanation.

"Based on facts provided by you, I don’t think you are eligible to file the 1040 for 2005. So you should be able to get your FICA withholding back for the 1^st  nine months when you held a F-1 visa."

Since I can use first year choice why not eligible to file 1040 for 2005?

以下是引用liulinglll在2006-8-8 20:01:00的发言：

first of all thanks lot for your detailed explanation.

 

"Based on facts provided by you, I don’t think you are eligible to file the 1040 for 2005. So you should be able to get your FICA withholding back for the 1^st  nine months when you held a F-1 visa."

Since I can use first year choice why not eligible to file 1040 for 2005?

如果以F1的身份看,你来美没超过5年,不能按照resident－alien报税

如果以H1的身份看, 我不能确定

不过你去年用OPT工作的那段时间,应该是不扣除ss & medicare tax 的吧

今年报税的时候,你们填的什么表啊?

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