In the post "One more F1 + OPT + H1B + Married + First Year Choice Case" from 4/14/2009, AtlantaTaxExpert stated that "The IRS has since come out with definitive guidance that those who choose to be treated as resident aliens for an entire year will NOT be subject to back-FICA taxes." Can anyone let me know in which IRS document or publication that was made clear?

Thank you!

See link below:

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