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Hey pk, Thank you very much for the reply. Very helpful. Just to clarify, I am still on F1 visa, got married in 2018 and my wife is US citizen. For the year 2018, I didn't pay FICA because of the non-resident status. If I elect to be treated as Resident for 2018 and file as Married Filing Jointly, is the IRS going to ask to me pay FICA?