Am I a nonresident or resident for tax purposes for 2018 (I have been in the US since in August 2013)? Please below for other details regarding my situation.

[atin95]

I entered the US in August 2013 on a F-1 visa. I got a full time job after graduation (in April 2018) and have been on OPT since then. I have been filing my taxes with 1040NR until last calendar year (last one I filled out was 2017 Tax Return).

I believe I should be a resident for tax purposes for 2018 since this is my 6th calendar year on F-1 visa in the US, but:

 1) I received 1042-S documents from my bank for my checking/savings accounts for 2018 (with income code 29)

2) My employer has not withheld any Social Security or Medicare taxes in 2018 since I began working in August 2018. I called HR to see if they were supposed to be withholding any SS/Medicare tax for 2018 but I was told that "I am still a non-resident alien since I am on F-1 status, and that they won't withhold any SS/Medicare tax until I change my status to H-1B). 

Thus:

• What is the best course of action to take in this case? 
• Am I a nonresident or resident for tax purposes for 2018? 
• Do you think I can just go ahead and file my taxes with TurboTax Premier?
• If so, how should I handle the 1042-S documents (with income code 29)?
• Will I owe IRS the Social Security/Medicare tax amounts for 2018 although my employer did not withhold anything? 

I would appreciate any insights based on my situation. Thank you in advance!

[KarenJ · Accepted solution]

Yes, you are a resident for US tax purposes starting January 1, 2018 and you can go ahead and file a full  year resident return with TurboTax.

Your interest income on the 1042-S should be reported as if you had received a 1099INT.  Enter 1099int in the search box at the top of the screen and click on the Jump to link.

Yes, you will owe social security tax and Medicare tax for all of 2018.  The exemption does not apply to F-1 non-immigrants that become resident aliens.  Pleas see the attached link:

https://www.irs.gov/individuals/international-taxpayers/foreign-student-liability-for-social-securit...

You need to work with your employer as to how to remedy the non-withholding of FICA taxes.