Self employment taxes for Non Residents? – Money & Services


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I came to US on May 2002 in F1 visa. I got an EAD (temporary work permit) from USCIS in 2004 and 2005. I received 1099-MISC in 2005. I filed 1040 for that & paid self employment, social security tax & medicare taxes. Silmilarly in 2006, I worked during my OPT & received 1099-MISC form my employer. I Filed 1040 & paid social security & medicare Taxes. Now, I received a bill from IRS saying that I owe them money for self employment tax for 2006. I did some research and it turns out, I should have filed 1040NR instead of 1040 for both years and should not have been liable for social security, medicare or self employment taxes.
Now, I am trying to figure out how to proceed in refiling taxes for both 2005 & 2006. Is 1040X the correct form to fill??

Any help and guidance will be highly appreciated.


Your 2002 to 2006 you are nonresident and exempt individual. Your income is not subject to FICA taxes.
For 2005 (and for 2006) you will file 1040X and full complete nonresident tax return.

Also note that on your resident tax returns, you must have claimed standard deduction, which is not available to nonresidents (except students from India). You will get deduction as per tax treaty. So by doing nonresident return, you will not pay FICA taxes but your income tax will increase.

You must reply to the IRS. Tell them that you are filing amended tax return as nonresident.

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