What should be W-4 status for NRA spouse who files resident joint return?

[atlasthere]

I am a US resident and my spouse is a non-resident alien on an F-1 visa. Last year, we filed our taxes jointly by making a choice to treat her as a resident alien.

My understanding is that in this given situation my NRA spouse isn't required to pay social security and Medicare taxes. Is this correct?

If so, could she identify her as NRA on W-4 form? If not, how to avoid paying social security and Medicare taxes on her income?

Also, how should she file the W-4 form in this situation?

[Critter-3]

The  W-4 form is ONLY to determine federal income taxes being withheld ... it has nothing to do with FICA taxes being withheld.   

[Vanessa A]

Your spouses W-4 should be filled out just like a resident or US Citizen with a spouse would fill it out if you are electing to treat them as a resident for tax purposes. 

 This means for Step 1, part C you will select either Single or Married Filing Separately (to withhold at a higher tax rate even though you will be filing jointly) or Married Filing Jointly.

 For Step 2, you will want to go to page 3 of the W4 and fill out the Multiple Job Worksheet to determine if one of you would need to have an extra amount withheld each pay period.  This will then be entered on Step 4c. 

As @Critter-3 stated, the w-4 has nothing to do with Social Security and Medicare taxes. 

[atlasthere]

Thank you for your reply.

As you mentioned, W-4 has nothing to do with FICA taxes, and my spouse would need to fill out W-4 just like a resident; then how would her employer know that she isn't required to pay FICA taxes and would not deduct these taxes or not report any wages in box 3 and 5 of W-2 form?

[DaveF1006 · Accepted solution]

Yes, Under IRC Section 3121(b)(19) payees in a F-1, J-1, M-1, or Q-1 non-immigrant visa status are not subject to FICA as explained in this IRS link. The best way to offer proof of your visa status when you submit the W4 to your employer.  Your employer's HR Dept should be familiar with the immigration laws but if not, you may wish to also include a copy of the IRS link provided to remind them not to deduct FICA  taxes.