Home Forums Tax OPT 근무중 2019년 택스파일링 OPT 근무중 2019년 택스파일링 Name * Password * Email 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. I agree to the terms of service Comment