andean
Returning Member

Recovery Rebate Eligibility for Dual-Status Spouse Filing Jointly with U.S. Citizen

My wife and I married in early 2020. Her J1 visa expired on March 31, 2020, but she was legally able to remain in the U.S. due to a pending adjustment of status application. Therefore, for the year 2020, she was in the United States from 1/1/2020 - 3/31/2020 under a J1 visa, and from 4/1/2020 - 12/31/2020 as an applicant with a pending adjustment of status application. From what I understand, for tax purposes she was a dual-status alien in 2020 (nonresident alien from 1/1/2020 - 3/31/2020 and a resident alien from 4/1/2020 - 12/31/2020 via substantial presence). She also had a valid SSN eligible for employment before 2020 ended, and received $0 in EIP for the first two rounds of stimulus in 2020.

 

I am a U.S. citizen. If we elect to file jointly in 2020 and treat her as a resident alien for all of 2020, will she be eligible for the Recovery Rebate Credit?