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April 4, 2024
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J1 visa- a resident for tax purposes

  • April 4, 2024
  • 2 replies
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I am a J1 holder and my wife is a J2 holder. Based on the substantial presence test, I am considered a resident for tax purposes, so Sprintex has advised me to file my taxes with TurboTax.

I need to mention that I have a social security number, but my wife does not have a social security or ITIN  and is unemployed.

Based on what I've mentioned, can I add my spouse as a dependent on my taxes with TurboTax and do a W7 form for her? Or do I need to file Form 8843 for her?

    Best answer by Vanessa A

    No, how your original question was worded, I thought she did not qualify as a resident alien, that she had come to the US after you and the fact that you were asking about the form 8843 which is for people who are non-resident aliens, not resident aliens.  Why are you trying to exempt your wife from the substantial presence test?

     

     "If you are an alien individual (other than a foreign government-related individual), you must file Form 8843 to explain the basis of your claim that you can exclude days of presence in the United States for purposes of the substantial presence test because you: • Were an exempt individual, or • Were unable to leave the United States because of a medical condition or medical problem." Form 8843  If you are not tring to exclude days of presence for your wife, and she is a resident alien, you would not need to fill out form 8843.  Also, unless she is a student or medically unable to work, she would not meet the criteria to be exempt. See page 3 and form of the instructions form 8843.

     

     

    So, if your wife meets the substantial presence test, even though she is unemployed you would be able to file as married filing separately or married filing jointly.  Without an ITIN or SSN, if you want to file as married filing separately, you would need to print and mail your return with an explanation IF she has also met the substantial presence test explaining that she does not have an ITIN or SSN. 

     

     However, since she is unemployed, your best option would be to file a joint return, include the  W-7 with your return to apply for the ITIN. This would give you a standard deduction of $27,700 instead of $13,850 which would lower your taxable income which in turn would lower your tax liability. 

    2 replies

    April 4, 2024

    No, your spouse can never be claimed as a dependent. 

     

    If you are married, your only filing options are Married Filing Jointly or Married Filing Separately.  In both situations, your spouses SSN or ITIN must be included on the return in order to e-file. 

     

    If they do not have an SSN or ITIN and you choose to file Married Filing Separate ,you can try typing NRA in as your spouses last name.  Make sure you put a check mark in the box that says My spouse is a Non-Resident alien in the My info section. When you get to the end and try to transmit the return, ignore the e-file errors regarding your NRA spouse and select transmit your return. If that does not work you will need to print and mail your return and write NRA (Non Resident Alien) in the space for her SSN. 

     

    If you file as Married Filing Separate, then you would only include your income. 

     

     If your spouse chooses to be treated as an US Citizen for tax purposes, and you want to file as Married Filing Joint, you would need to include their income on your return as well and they would be taxed on it. If you choose filing jointly, you will need to print and mail your return along with the W-7 and any other required documents to

    IRS

    ITIN Operation

    P.O. Box 149342

    Austin, TX 78714-9342

     

    You would only need to file form 8843 if you are trying to exclude days of presence for purpose of the Substantial Presence Test. 

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    resasa711Author
    April 4, 2024

    Thank you for providing the valuable information!

     

    There are some ambiguities, and I would be grateful if you could clarify the following questions:

    • Should I use the phrase “NRA” in the space for her last name or for her SSN? 
    • Am I correctly understanding that, even though my wife and I stayed in the US for the same number of days, according to the substantial presence test, only I am a US resident for tax purposes, while my wife (a J2 visa holder) remains a non-resident alien? If yes, so we cannot use the option of 'Married Filing Jointly”. Hence, as a J1 visa holder and a US tax resident, I can only file my tax return as “Married Filing Separately”. My wife, a J2 visa holder who is unemployed, should submit a Form 8843 for the tax year.

    Thank you for your time and consideration!

     

     

    Vanessa AAnswer
    April 4, 2024

    No, how your original question was worded, I thought she did not qualify as a resident alien, that she had come to the US after you and the fact that you were asking about the form 8843 which is for people who are non-resident aliens, not resident aliens.  Why are you trying to exempt your wife from the substantial presence test?

     

     "If you are an alien individual (other than a foreign government-related individual), you must file Form 8843 to explain the basis of your claim that you can exclude days of presence in the United States for purposes of the substantial presence test because you: • Were an exempt individual, or • Were unable to leave the United States because of a medical condition or medical problem." Form 8843  If you are not tring to exclude days of presence for your wife, and she is a resident alien, you would not need to fill out form 8843.  Also, unless she is a student or medically unable to work, she would not meet the criteria to be exempt. See page 3 and form of the instructions form 8843.

     

     

    So, if your wife meets the substantial presence test, even though she is unemployed you would be able to file as married filing separately or married filing jointly.  Without an ITIN or SSN, if you want to file as married filing separately, you would need to print and mail your return with an explanation IF she has also met the substantial presence test explaining that she does not have an ITIN or SSN. 

     

     However, since she is unemployed, your best option would be to file a joint return, include the  W-7 with your return to apply for the ITIN. This would give you a standard deduction of $27,700 instead of $13,850 which would lower your taxable income which in turn would lower your tax liability. 

    **Say "Thanks" by clicking the thumb icon in a post**Mark the post that answers your question by clicking on "Mark as Best Answer"
    April 8, 2024

    You need to filed the 8843. Also, get her an ITIN with a W7.  Don't mess around with this.  I've been helping my friend and his Filipina wife. 

    resasa711Author
    April 8, 2024

    Why should I file the 8843 form for her, when she files her taxes jointly with me?