OPT 근무중 2019년 택스파일링

Tax Love 172.***.33.205

The IRS counts your intention, not whether you actually have a green card. If you already filed Form I-485, then you should file Form 1040.

Regarding FICA taxes, you and your employer shouldn’t be paying/withholding social security and medicare taxes because of your OPT status.

For income tax, it is substance over form. For FICA taxes, it is form over substance.