I have a friend who was in the U.S. on a f-1 student visa since 2010. The visa changed to a TN visa December 2012. She graduated in 2011 and was just working in 2012. Her income was about 55,000 in 2012. Does she qualify to not pay SS and Medicare with a 8843 form? Is she considered a resident alien because of her days present (353)? They did not take any FICA out of her checks because of her F-1 status. She already filed her return and is now amending the 1040nr to a 1040. Does she have to pay the FICA for all of 2012 or just for December? How would she pay the FICA for that since it is after the fact? Please advise. Thanks and have a great day.