State tax filing

Are you a CPA licensed in USA and in MI? Can you help me file tax returns?

 

We did not oay FICa for wife in 2023 for her internship and in 2024 for her job. My previous COA told my spouse to start paying FICA from early months of 2025 as they said we must pay FICA taxes and are cannot have both ways of trwting wife as resident and not paying FICA taxes. We potentially lose out on close to 4k due to this. We did not file form 8843 for wife for 2023 and 2024 tax returns. What should we do now?