opt 9个月，h1b 3个月，能不能用first year choice file as resident

My status:
Came us on 8-16-2002, graduated on 12-12-2004
from 01-10-2005 to 9-29-2005 used opt to work
from 9-30-2005 to 12-31-2005 used h1 to work
My wife is h4 and we married in china 2002
my company withheld my ss & medicare tax for the whole last year

请问能不能先file extension, 再用first year choice file as resident for the whole 2005?如果可以能否拿回opt期间的ss & medicare?

所有跟帖： 

• 你本身已经可以按RA合报全年, 不用折腾延期. 详细 -stp- ♂ (70 bytes) () 03/13/2006 postreply 21:38:11

• 我2005年h1b不满183天，不用延期？谢谢了 -liulinglll- ♂ (38 bytes) () 03/14/2006 postreply 06:33:16

• 不用. 按PUB 519上要求自愿选择按RA合报. -stp- ♂ (0 bytes) () 03/14/2006 postreply 06:48:52

• 您是说“Choosing Resident Alien Status”这条吗？ -liulinglll- ♂ (162 bytes) () 03/14/2006 postreply 07:28:34

• 你H1B年底已经是RA了. IRS和移民局的定义RA不同. -stp- ♂ (0 bytes) () 03/14/2006 postreply 09:00:45

• 非常感谢你的帮助。hr block的人说我不满足Substantial Presence Tes -liulinglll- ♂ (93 bytes) () 03/14/2006 postreply 11:12:10