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I am a non resident alien on F1 and my spouse is dual status alien F1 to H1 beginning Oct 1 2019. If we make the First year choice and consider me a Non-resident spouse as a resident, so we both will be considered as Resident Aliens for the entire year. Me, the non resident alien spouse will still be considered non resident for FICA, Medicare and SSN taxes (First point https://www.irs.gov/individuals/international-taxpayers/nonresi[product key removed]e). Do my spouse have to pay FICA, Medicare and SSN taxes for the whole year beginning Jan 1 as we will be considered resident aliens for the whole year?