In the entire year of 2004, I still registered as student in the university where I got the degree. So the no SS and MED withheld for the first half of 2004. 5000 tax deduction still applied. In the second half of 2004, the university I worked started to withhold the SS and MED and continued to 2005. In 2005, no 5000 was deducted. In fact, I came to USA in 2001. So I should be able to claim the 5000 and the refund for SS and MED withheld in error.