Yes, I think you can. You can call IRS customer service number to get more detail instruction. When you call IRS, ask them to pass your phone to tax treaty experts. Your employer should also send you a 1042S form with $5,000 exampt amount in addition to the w2 form. If you are on OPT for the first three months of 2005, you don't need to pay Medicare and social security tax as well. You can get refund either from your current employee or IRS?