First Year Choice - Resident for whole year - FICA, Medicare and SSN Tax consequence

[Rajshree7]

I am a non resident alien on F1 and my spouse is dual status alien F1 to H1 beginning Oct 1 2019. If we make the 'First Year Choice' and consider me a 'Non-resident spouse as a resident', so we both will be considered as Resident Aliens for the entire year.

I, the non resident alien spouse will still be considered non resident for FICA, Medicare and SSN taxes as per first point for guidelines for Nonresident Alien Spouse (https://www.irs.gov/individuals/international-taxpayers/nonresi[product key removed]e). Do my spouse have to pay FICA, Medicare and SSN taxes for the whole year beginning Jan 1 due to resident alien status?

[LinaJ2020]

If you both have made the election to claim each other as residents, you both are required to pay FICA. 

You will start paying FICA from the date you become residents on October 1, 2019.  

[naran79]

@LinaJ2020 

That means both have to pay FICA from Oct 01, 2019? or H1B only? or F1 starting from Jan 2019 and H1B starting from Oct 2019? 

Thanks!

[KarenJ2 · Accepted solution]

You must become an actual resident according to your visa (F-1 student for 5 years or part years) to pay FICA taxes.  So if your actual visa is F-1 for 2019, you are exempt from FICA taxes.

Your spouse will need to start paying FICA taxes when her visa changed to H-1b (unless she was in the US more than 5 years or part years on an F-1 visa before that.)