J1/J1 visa holder. Filed separately for 2022 and 2023. Now considered as resident for tax purposes. Can we file jointly for 2024?

[debatosh]

Hi all,

I have a query regarding tax filing status. I was in the US in 2022 and 2023 and hence filed taxes using Sprintax as a non-resident for tax purposes for me and my wife separately.

However, from 2024, I will be treated as a resident for tax purposes and I presume my wife who is on J2 will also be a resident for tax purposes. In that case, can we file the tax return jointly for 2024 and beyond?

Thank you for the help.

Regards.

[DaveF1006]

Yes, you may file married Filing jointly on your return subject to additional requirements. Your wife would be considered a US resident if she meets the Substantial Presence Test since there is no exemption period requirement for a J-2 Visa holder.

Does your wife have Social Security Number or ITIN? If not, then there are additional requirements for filing the return.

If your spouse doesn’t have a Social Security number or ITIN, you’ll need to apply for one when you mail in your return. To do this, follow steps 1–3 above and then do this:

1. Fill out Form W-7 and attach it to your return, as well as all necessary documentation. Click on the link to download a pdf copy to fill out and attach to your return.
2. Mail the return to the address specified in the Form W-7 instructions.

Note: TurboTax will give you an error regarding the missing Social Security number for your spouse. Ignore this and write in "applied for" in the space for your spouse’s Social Security number before mailing in your return.

If your wife does not meet the substantial presence test, you can still file married Filing jointly or married Filing Separately.

1. Prepare your return in Turbo Tax
2. When you get to the Let’s get ready to e-file screen, select File by Mail.
3. Attach a statement to your return, signed by each of you that states that one of you is a U.S. citizen and the other is a nonresident alien and that you’re electing to both be treated as U.S. residents for tax purposes. Include the full name, address and Social Security number (or Individual Taxpayer Identification Number) of each spouse. This won’t affect the immigration status of the nonresident alien.
4. Mail the return to the address on the instruction sheet that prints with the return.

If your spouse doesn’t have a Social Security number or ITIN, you’ll need to apply for one when you mail in your return. To do this, follow steps 1–3 above and then do this:

1. Fill out Form W-7 and attach it to your return, as well as all necessary documentation. Click on the link to download a pdf copy to fill out and attach to your return.
2. Mail the return to the address specified in the Form W-7 instructions.

Note: TurboTax will give you an error regarding the missing Social Security number for your spouse. Here you will write in "NRA" in the space for your spouse’s Social Security number before mailing in your return.
 

To file separately

1. Prepare your return in TurboTax.
2. When you get to the Let’s get ready to e-file screen, select File by Mail.
3. TurboTax will give you an error regarding the missing Social Security number or ITIN for your spouse. Proceed to print with the error, but write Nonresident Alien or NRA in the space for your spouse’s Social Security number before mailing in your return.
4. Mail the return to the address on the instruction sheet that prints with the return.

[DaveF1006]

Yes, you may file married Filing jointly on your return subject to additional requirements. Your wife would be considered a US resident if she meets the Substantial Presence Test since there is no exemption period requirement for a J-2 Visa holder.

Does your wife have Social Security Number or ITIN? If not, then there are additional requirements for filing the return.

If your spouse doesn’t have a Social Security number or ITIN, you’ll need to apply for one when you mail in your return. To do this, follow steps 1–3 above and then do this:

1. Fill out Form W-7 and attach it to your return, as well as all necessary documentation. Click on the link to download a pdf copy to fill out and attach to your return.
2. Mail the return to the address specified in the Form W-7 instructions.

Note: TurboTax will give you an error regarding the missing Social Security number for your spouse. Ignore this and write in "applied for" in the space for your spouse’s Social Security number before mailing in your return.

If your wife does not meet the substantial presence test, you can still file married Filing jointly or married Filing Separately. Please read this Turbo Tax article for further instructions. I cannot list the steps involved because there isn't  much space left in this post to do this.

How should I file my taxes if my spouse is a nonresident alien

[debatosh]

Thank you, Sir for your detailed reply.

To your points,

- My wife will stay in US for the whole year of 2024 and has lived in US since Aug 2022. So she should pass the Substantial Presence test.

- My wife has SSN issued in her name as she is currently working on an EAD.

So, as per your advice, we can file jointly. Is that correct? 

We will indeed be using TurboTax for 2024. We have used Sprintax for 2022 and 2023 as non-residents for tax purposes.

[DMarkM1]

Yes, you may file as married filing jointly and use TurboTax.