1040?

[Unregistered]

Husband = On a F-1 visa in 2005 (unrtil - oct 05) then H1 visa. In usa for 2 years
Has 1099 income while on F-1 visa. He should not pay fica/med, right?

Wife = On a J-1 visa. IN USA for two years.

No kids in 2005

These couple did not pay ss/med tax as F1 and J1 are exempt. How Should I file the return?

1040NR or 1040?

Thanks

[Brian EA]

Husband = On a F-1 visa in 2005 (unrtil - oct 05) then H1 visa. In usa for 2 years
Has 1099 income while on F-1 visa. He should not pay fica/med, right?

Wife = On a J-1 visa. IN USA for two years.

No kids in 2005

These couple did not pay ss/med tax as F1 and J1 are exempt. How Should I file the return?

1040NR or 1040?

Thanks

I will try to guess my way on this one since I am not in the office. I think they are qualified for the presence test so they can use the 1040. In all these years I have never seen non-residents issued a 1099 and since they are exempt from SS/Med Tax you can report the income on Sch C and check the exempt SE box