Have been on F-1 from Aug 2008, On Dec 6 2010 got my H1-B approved with change of status. My employer did not cut the SS and Medicare taxes for Dec 2010. Do I need pay for SS and Medicare taxes for 24 days of Dec 2010, while I was in H1B. Also which form should I submit 1040 NR or 1040 ? I am confused, please help.

You do NOT pay FICA (Social security and Medicare) taxes that your employer failed to pay; that is your EMPLOYER's job.

For 2010, you file as a non-resident alien, filing Form 1040NR or 1040NR-EZ AND Form 8843 ONE LAST TIME. Even if you were married, you do NOT qualify to filing jointly with your wife because your H-1B status did NOT started before 1 December 2010.

If you need professional help to file, email me at [email protected].