J-2 spouse with zero phyical presence and zero US income

[user17636513862]

Hi,

My wife, who was a J-2 visa holder (I still have J-1), left the US in 2024 and most likely will have zero physical presence and zero US income in 2025. We requested early closure of her J-2 visa in August 2025.

We did joint return for tax year of 2024 as we both had US income and met substantial presence test.

Does she still have any tax filing obligation for 2025 even if she has zero physical presence and zero US income in 2025? If not, can I just do "married filing separately"?

I was wondering if our previous filing status still continues becasue I still have valid J-1 and am staying in the US.

[pk]

@user17636513862 ,

Generally, J-2 is a dependent visa and therefore tax status ( i.e. Resident for tax purposes  vs. NRA ), is the same as that of the dominant visa holder.

Thus if your spouse ( J-2 holder ) has left the USA and so informed the  USCIS to cancel the J-2 visa, then  ( and absent any other  contravening facts/circumstances) her status would be disconnected from yours  i.e. revert to NRA for tax purposes.

Which country are you from ?  Is she from the same country ?  When did you enter the US with J-1 and as what ( student/ trainee/ researcher/ teacher/ prof. / ??) ?

I will circle back once I hear from you -- yes ?

[user17636513862]

Thank you for your reply, @pk 

Here are the answers to your questions.

Which country are you from ?  Is she from the same country ?

-- We are both from Japan.

When did you enter the US with J-1 and as what ( student/ trainee/ researcher/ teacher/ prof. / ??) ?

-- I entered the US in November 2021 as a researcher. She entered December 2022.

We filed separately as non-resident aliens for 2022, and did joint returns as resident aliens for 2023 and 2024.

Please correct me if I am wrong, so she has to file as a dual-status for 2025 as she canceled her visa this year? or non-residend alien for entire year?