What happens when you get a new F-1?


B

Buddhi

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.
 
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A

A.G. Kalman

Buddhi said:
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!
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.
 
Last edited by a moderator:

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