hi,
my wife and I are both international student holding f-1 visa. i came to States with an f-1 visa in august, 2001. my wife came to states in 2004 with an f-2 visa. she changed her immigration status from f2 - f1 in 2005 then.
we are both on opt now. we chose to file a joint tax return as residents for the tax year of 2007.
is my wife still eligible to be exempt of the social security tax during her opt time? :confused:

thanks a lot

Yes, she IS still exempt from FICA taxes; see link below:

Nonresident Spouse Treated as a Resident (http://www.irs.gov/businesses/small/international/article/0,,id=96370,00.html)