@rtax1 wrote:
so there is no chance for my spouse to be treated as non resident for 2023 calendar year and file separately? She wants to get refund of Social security and medicare taxes since an F1 student is not liable for payment of those taxes.
F-1 students are liable for FICA if they work outside their student authorization. It is completely separate from the election to be treated as a US resident for income tax purposes. If the "employer" made a mistake, the first step is to go back to them. (You should have done this when you got the first paycheck.) However, internships are more complicated than they seem, and you would have to do more research (or consult a professional) to determine if this job should have been exempt.
More specifically, even if you reverse the election to treat your spouse as a US person for taxes (assuming that is possible), that by itself will have no effect on the social security and medicare withholding.
