My spouse has SSN but no EAD, can I use standard deduction for her as Married Filing Jointly?

[apavelko]

Last year, my spouse and child had SSN/EAD, so I used the standard deduction for spouse and child.

This year I got an EAD for myself, but not for my spouse and child (because they are not going to work).

So the question is how does EAD affect taxes? They have an SSN, but do I also need to get an EAD for them?

If my spouse and child have an SSN but no EAD, can I take the standard deduction for them?

[Bsch4477]

Your tax ID has no bearing on whether you take the standard deduction or itemize. With your social security numbers for everyone you can file jointly and claim your dependents if otherwise qualified. 

[pk]

@apavelko , agreeing with my colleague @Bsch4477  on SSN vs EAD,  I have a few questions to understand  the situation better :

(a)  Your post implies that you  are on  a education/training/research type of visa   which one  ( F, J, Q .. ) ?

(b) when did you enter the country  and was this your first visit  during prior  three years ?

(c) Which country are you from ?

(d) how did you file  last year ?

Please answer my questions

[Opus 17]

You don't take a "standard deduction" for your dependents.  You may be confused with the old rules for dependents (although the terminology still isn't quite right).

First, if you and your spouse are both US persons, your best tax result will be to file jointly.  A "US person" for income taxes means you are a citizen, a green card holder, or someone who passes the substantial presence test--meaning you have lived a certain number of days in the US, regardless of your authorization to be in the US or to work.

https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test

If you are both US persons, which deduction you use depends only on your filing status (married filing jointly or married filing separately).  Married filing jointly can be either itemized or standard deduction; if you file separate returns under married filing separately, both returns must make the same choice.

Then as to dependents,

Any dependent who is a US person will qualify you for at least a $500 tax credit.  To qualify for the $2000 child tax credit (and to qualify for Earned Income Credit) the child must have an SSN that is valid for work.  The IRS says "For the EITC, we accept a Social Security number on a Social Security card that has the words, "Valid for work with DHS authorization," on it."   So you don't necessarily need the actual authorization, but the children at least need to be eligible for authorization. 

If you and your spouse are Not "US persons" for income tax (because of a Visa or other rules) then you need to follow up with @pk 

[apavelko]

But my spouse's SSN, as well as my child's SSN, are "valid for work only with DHS authorization." This is why we need an EAD in addition to the SSN.

So at least for the child I need to have an EAD to use the $2,000 child tax credit.

I think the same about my spouse.

Thank you!