@Rajshree7 , @naran79 :
As what I know:
1. We need to file an extension now and wait until we passed the SPT (from 2019/10/01 till the date, around May/June 2020) to file the 2019 tax return.
2. We should attached papers of announcement about electing "First Year Choice" and "NRA spouse treated as RA" with the tax return filing.
3. No need to pay Medicare and FICA before 2019/10/01, according to this post: https://ttlc.intuit.com/community/taxes/discussion/what-is-the-procedure-for-opting-for-the-first-ye...
Please let me know if I understand something incorrectly.
