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posted Oct 31, 2024 9:39:39 AM

Question on Married Filing Jointly FICA Exemption - F1 Non-Resident Alien Married to a Resident Alien

Hi Everyone,

 

I have a question regarding the married filing jointly option. I have read multiple conflicting answers to this question and would be grateful if someone can weigh in. My spouse is on a J1 visa and is considered a resident for tax purposes since they meets the substantial presence test. However, I am a non-resident alien for tax purposes because I don't meet the substantial presence test. 

 

I understand that since we chose to file jointly, I elect to be treated as a resident for federal tax purposes. But according to the IRS, a non-resident spouse may still be treated as a non-resident for Social Security and Medicare tax (FICA) withholding purposes. I am also currently on my F1 Optional Practical training (OPT)

 

Questions:

  1. Is my understanding correct that I would remain exempt from FICA witholding due to my non-resident status, and for other federal tax purposes I would be bound to the same rules as a resident?

  2. Additionally, I read that this exemption does not apply to F1 visa who become a resident aliens - I am assuming this means me becoming a resident-alien on my own passing the substantial presence test and hence wouldn't apply to my case? I currently align with this: Practical Training student employment on or off campus [https://www.irs.gov/individuals/international-taxpayers/aliens-employed-in-the-us-social-security-taxes]

Thank you all in advance!

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