First Year J-1 Research Scholar & J-2 Dependent - Substantial Presence Test?

[LarsLeif]

Hi

I am a research scholar and I have been in USA for 243 days in 2019. And I'am working as a volunteer and I don't earn anything. And its my first time coming to USA.

My wife has J-2 visa and she has been in USA for 243 days in 2019 also. And she's earning some money. And its also her first time coming to USA.

We came to USA together in May,2019 and trying to do our 2019 taxes.

My questions are:

1) Is my wife passes substantial presence test?

2) Will she fill 1040-nr or 1040 for residents?

3) And can we fill as married jointly?

4) Should I also fill 1040 and write my income as 0?

5) Can I use TurboTax for our taxes or should we use another one?

Thank you for your help.

[DavidS127 · Accepted solution]

Because your “J” visas classify you both as an Exempt Individual, your days of presence in the U.S. do not count toward the Substantial Presence Test until you have been present in the U.S. for any part of 5 calendar years.

You may want to review IRS Publication 519, U.S. Tax Guide for Aliens.

[Edited 02/24/2020|8:43am PST]

@LarsLeif

[LarsLeif]

@DavidS127  Does that mean I should have filled 1040-NR?

I already filled 1040 for residents. Would that be a problem? What should I do now?

Thx

Have a nice day

[DavidS127 · Accepted solution]

Yes, you will need to file an amended return with a Form 1040-NR attached.  You will need to prepare a Form 1040-NR tax return.  SprintTax is a software that can prepare a Form 1040-NR.  Once you have prepared the Form 1040-NR, you can print and manually complete the Form 1040X at this link, using the instructions shown below (from Form 1040X at this link).

Resident and nonresident aliens.

Use Form 1040X to amend Form 1040NR or Form 1040NR-EZ. Also, use Form 1040X if you should have filed Form 1040 (or, for years before 2018, Form 1040, 1040A, or 1040EZ) instead of Form 1040NR or 1040NR-EZ, or vice versa.

To amend Form 1040NR or 1040NR-EZ, or to file the correct return, do the following:

• Enter your name, current address, and social security number (SSN) or individual taxpayer identification number (ITIN) on the front of Form 1040X.
• Don’t enter any other information on page 1. Also, don’t complete Parts I or II on page 2 of Form 1040X.
• Enter in Part III the reason why you are filing Form 1040X.
• Complete a new or corrected return (Form 1040, Form 1040NR, etc.).
• Across the top of the new or corrected return, write "Amended."
• Attach the new or corrected return to the back of Form 1040X.