Tax Expert,

My wife came to the U.S. on Aug. 26 2000, she thought she could be exempted from social security and medicare tax until Aug. 26, 2005, is that correct?

Thanks a lot

No, that is not correct.

The 4+ months in 2000 count as a full-year for the purpose of determining the F-1 visa exemption. Her F-1 visa exemption ended on 31 Dec 2004.