F1 spouse as resident, how to claim FICA exemption on turbotax?

[anmolnehru]

My spouse is an NRA(f1 student < 5 years). She had FICA withheld by her internship employer for 2021. We have the W2 with the FICA withholding amounts.

We are filing jointly and choosing her as a resident alien for the first time (choice year). How do we get back the FICA withheld by her employer? I don't see a clear option in TurboTax for the same.

[Vanessa A]

You can't.  If you are treating her as a resident alien, then she is subject to FICA taxes just as if she was a US Citizen.

The exemption from FICA on the F1 student visa is for non residents.  When she chooses to be treated as a resident alien, she loses that exemption. 

[anmolnehru]

Thanks for your input. In other threads on this forum I see counter advice to the effect of her not having to pay FICA due to this election. I wish there was clear indication on which is the right treatment.

Solved: No, you do not pay FICA. If your spouse makes an ... (intuit.com)

and here

Re: Social security and medicare tax exemption for... (intuit.com)

The 2nd one is even tagged as an Expert.

[DanielV01]

This is an employer issue.  If they improperly withheld FICA taxes, your spouse will need to contact her employer to fix this.  There's nowhere on the tax return to claim a refund on this type of mistaken withholding.

Whether or not your spouse's income is subject to FICA depends on her visa status, not whether or not she can elect to be treated as a resident for tax purposes.  Please see the information on this IRS website.