@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 ?
