@user17636513862
1. In my personal view, it is the intent ( and of course facts and circumstances ) that need to be taken into consideration. Thus if you spouse left the US in 2024 for whatever reason, but fully intending to return to your tax home in the USA, but due to circumstances she changed her mind (/ prevented from coming back ) and stayed out for all of 2025, then submitted request for cancelling the visa ---- you can look at this
(a) she has been NRA for all of 2025 because of zero presence, and decoupled from your J-1. You file MFS and she files nil because NRA with zero US sourced income
OR
(b) she was coupled to your visa for all of 2025 --"temporary absence" and retained the J-2 status till submission of request to cancel J-2 visa -- so you can file MFJ and include her world income.
Does this help ? Since this getting beyond "general interest", please consider PM -- just no PII ( Personally Identifiable Information) .
Namaste ji
pk
