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

[av95]

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)

• You and your spouse are treated, for federal income tax purposes, as U.S residents for all tax years that the choice is in effect. However, for Social Security and Medicare tax withholding purposes, the nonresident spouse may still be treated as a nonresident. Refer to Individuals Employed in the U.S. – Social Security Taxes . [https://www.irs.gov/individuals/international-taxpayers/nonresident-spouse]

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-ta...]

Thank you all in advance!