Wife on OPT - has been paying SSN and Medicare for last two years
Husband on H1B -

Both file taxes jointly.

Since OPT students don't have to pay SSN and Medicare taxes, can we get a refund from the IRS now?

it depends; aslongas you file your US return separatelythenyes she can get her refund from the IRS hoewever if you file yoru return jointly then no she is ALSO treted as a US resident so she can not get her refund from th IRS. She is ttreated as a US resident for tax purposes so she mut pay her Social taxes to SSA

Imissed this:
aslongas she had Social Security and Medicare taxes withheld from her for th elast two years i mean before she files joint return with you,then, she can pursue obtaining a refund of improperly withheld Social Security and Medicare taxes via two routes:
1.she can request that her employer refund the withheld taxes to her.
2.If the company will not refund the withheld taxes to her, then she can file a claim for refund with the irs on Form 843, Claim for Refund and Request for Abatement.
and you rspouse also need to fiel form 8843 for th elast two year

Thanks much, I am guessing since we files the taxes jointly (as confirmed by one of the tax consultants) she is being considered as Resident. I assume by filling this form 8843 - going forward, she might be considered as non-resident alient instead of resident and so hold up on medicare and SSN taxes. Keeping our finders crossed!

Thanks once again.