When filing jointly F1 visa status becomes a resident alien for tax purposes. IRS document has listed the limitations on exemption clearly.
https://www.irs.gov/individuals/international-taxpayers/aliens-employed-in-the-us-social-security-ta...
- Limitations on exemption:
- The exemption does not apply to spouses and children in F-2, J-2, or M-2 nonimmigrant status.
- The exemption does not apply to employment not allowed by USCIS or to employment not closely connected to the purpose for which they were admitted into the United States.
- The exemption does not apply to nonimmigrants in F-1, J-1, M-1, or Q-1 status who change nonimmigrant status to a status which is not exempt or to a special protected status.
- The exemption does not apply to nonimmigrants in F-1, J-1, M-1, or Q-1 status who become resident aliens for tax purposes.
