@Engineer101 Namaste Engineer ji
Thankyou for responding to my questions.
Since your spouse is on a non-dependent visa ( F-1) and assuming that she has not yet completed the five year ( usual) exempt status, she is NRA. Thus when you jointly ask for her to be treated as a resident ( for the benefit of being able to use MFJ standard deduction ), her world income becomes taxable to the US. This probably is no burden since her income is probably only from OPT/EAD.
Generally earnings during student training (/ inclu. residency for med. grads) etc. is immune from FICA .
Her deciding/ requesting to be treated as a tax resident does not change her "training" / student status. However, if she gives up her F visa and changes to a dependent visa like H-2/4 etc. she will be no longer immune from FICA contribution.
My ref is --> Student FICA exception | Internal Revenue Service
Does this make sense ? Is there more I can do for you?
Namaste ji
