L-1 Visa holder married to F-1 student. File taxes jointly?

Hi All,

 

I came to the US on an L-1 visa in December 2023 with a start date of January 1st, 2024 with my employer. My wife was in the US before I came, working on F-1 OPT for her employer and we need to file taxes for her.

 

I have a couple of things to ask:

1. Can she file taxes as a resident under "Married filing jointly"? She has been claiming exemptions on Social security and FICA, which I assume will go away if she files under MFJ. Can somebody throw some light on this subject?

2. I received no W-2 from my employer for 2023. Should I be filing any forms with IRS for 2023, however?

 

Please advise. Thanks,