My spouse has SSN from her expired J1 visa that she got for work and travel 5 years ago. Can we use that SSN for tax return although she does not have work permission?

[celoli]

I am a resident alien with F1 visa and my spouse has F2 visa. We will use married filing jointly status for our tax return. I know that we need SSN or ITIN for her to file taxes jointly. My spouse has SSN. She got this SSN 5 years ago that she came to US with work and travel program with J1 visa. But now she is not working since she does not have work permission. Can we use that SSN for tax return or do we need to apply for ITIN?

[pk · Accepted solution]

When dis you enter the country with F-1?  Are you sure that you have passed the  substantial presence test?

Yes , if you are indeed a Resident Alien for Tax purposes, and your wife  is under your visa i.e. her F-1 is subservient to your visa, then you both would be considered Resident Alien for tax purposes.  File MFJ ( Married Filing Joint ) since you have an ITIN/SSN and she has SSN.

[celoli]

Yes, I am sure that I am a resident alien. Thanks a lot for your answer.