E2 / F1 / H1B confused!

[Helloni]

Hi,

like everyone else here, trying to figure out my tax residency status for 2009. I would follow everyone's example but I was under an E2 visa before my F1:

E2: Dec 2000 - July 2006
F1: July 2006 - Dec 2006
F1: Jan 2007 - Dec 2007
F1: Jan 2008 - Dec 2008
F1: Jan 2009 - Oct 2009
H1B: Oct 2009 - December 2009.

questions 1) does the E2 visa change anything about my 2009 tax status, I'm currently filing 2009 as a non-resident for tax purposes.

question 2) if the non-residency status is accurate, I was NOT required to paid SS and Medicare taxes, even though I switched to an H1B in Oct. Correct?

question 3) I read something about an April 15th deadline for filing with dual tax residency status for 2010, what form is that?

Thank you so much for your help!

[Atlanta Tax Guru]

The E-2 is a dependent's visa to an E-1 visa holder. As such, it has NO effect on the F-1 visa.

1) Yes, you will file as a non-resident alien for 2009, because you have not yet met the Substantial Presence Test.

2) You were exempt from FICA (Social Security and Medicare) taxes while on F-1/OPT status. However, that exemption ENDED the day your H-1B visa became effective.

3) If you file dual-status, you have to waitbuntil 1 June 2010 to file, submitting Form 4868 to extend the filing deadline to 15 October 2010. However, there is normally NO TAX ADVANTAGE to file as a dual-status alien, so go ahead and file immediately as a non-resident alien, filing Forms 1040NR-EZ and 8843 one last time.

[ftm]

I have the same situation as above.

I was F1 student in last 3 yrs and became H1B in Oct 2009. My office statedt FICA tax withheld from Oct 2009.

Now, while preparing my tax return, do I have to pay/consider the FICA tax for Jan 2009 to Sep 2009 period also? Or from Jan 2009 to Sep 2009 FICA exempt and from Oct 2009 FICA non-exempt?

[Atlanta Tax Guru]

The IRS will NOT try to collect back FICA taxes if you file jointly and choose to be treated as resident alien.