@manojamk ,
1. since you came to the USA with F-1 in 2017 ( and assuming that this was your first US visit ), you are exempt from counting days present through 12/31/2021.
2. During this period and assuming no adjustment of status , your earnings are reported to the IRS on form 1040-NR along with its rules about deduction ( itemized ) and filing status ( single/married ) and generally not liable for FICA;
3. On visa change to H-1B on 10/1/2019, your exemption status expired and you started counting days present in the USA towards Substantial Presence Test ( SPT); Noting here that in 2019, (a) you had 92 days presence ( required at least 31 days; (b) 100% of the days available in the test period; (c) you would meet the SPT in the following year ; and (d) you were not currently or recently been a Resident for Tax purposes: thus making you eligible to assert first year choice to be treated as resident for tax purposes ofr the whole year. So you can amend your 2019 return to request exercise of first year choice .
4. Your wife on the other hand , while on a dependent visa still has to meet her own SPT requirements. In her case the test period is from the day of admission till the =end of the year - in this period while she meets all the requirements except the 31 days presence in the current year.
Is there more I can do for you ?
Namaste
pk
