Wife is F-1 but had FICA withheld from salary. Husband is H1b. By filing a joint return is she automatically electing to be taxed as resident alien and therefore subject to FICA tax? I read an answer in a previous post that suggested that filing jointly was a triggering event but IRS Pub 519 talks about a written election attached to the tax return for the non resident alien to be taxed as a resident when filing jointly with spouse. Help!