Hi!
Last year (2020), I was a nonresident alien with OPT work permit and SSN and got married to my SO (U.S citizen). Entered U.S in 2016 and haven't left, therefore based on substantial presence test, I was nonresident for tax purposes in 2020.
We applied for Green card and got approval and card this year (2021), therefore I was nonresident all through 2020. Are we still able to file our tax return as Married filing jointly using the Nonresident Treated as a Resident provision given that I was nonresident alien all through 2020?
Also, on the IRS page about 'Nonresident Alien Spouse', it says
"You and your spouse are treated, for federal income tax purposes, as U.S residents for all tax years that the choice is in effect. However, for Social Security and Medicare tax withholding purposes, the nonresident alien may still be treated as a nonresident alien."
Since 2020 tax year is the last tax year for which I (F1 student, NRA spouse) was allowed not to have Social Security and Medicare tax withheld from my income, do we need to submit a Form 8843 to show this? Or do we just mention it in the Statement of Election to Treat NRA spouse as RA?
