J1/J2 visa

[Sam Hopi]

Hello, if wife has J1 visa and husband has a J2 visa who should file form 8843 for child and if both have W-2 should file as non-resident 1040-NR each separately and J1 visa should 8843 for J2 visa or J2 visa can file 8843 by himself and J1 file 8843 for herself. 

I was wondering if husband has other income like online shop (beside W-2 ) where should enter on 1040-NR?

@ErnieS0 maybe you are the right person (please, help)  

[Anonymous_]

@pk

[Sam Hopi]

Dear Champ:

I did not see an answer. Not sure if you were trying to embed a hyperlink

[Anonymous_]

@pk is a Champ who is knowledgeable in this area.

[Sam Hopi]

J1/J2 visa

Hello, if wife has J1 visa and husband has a J2 visa who should file form 8843 for child and if both have W-2 should file as non-resident 1040-NR each separately and J1 visa should 8843 for J2 visa or J2 visa can file 8843 by himself and J1 file 8843 for herself. 

I was wondering if husband has other income like online shop as self-employed (beside W-2 ) where should enter on 1040-NR?

should file Sch C but no pay SE tax also? If so, what part of Sc C indicates to exempt of SE for a non-resident. no treaty tax included on visa.

@pk maybe you are the right person (please, help)

[Sam Hopi]

@pk could I have your response?

[pk]

@Sam Hopi , please excuse my slow response -- I don't want to give you an off the cuff response.  Please could you wait till tomorrow sometime ( 01/09/ 2024 )-- PST and I will come back after a little thinking / research  in your situation. 

Most of time is used up in caring for my wife whom is at home but is not expected  to survive  for probably more than  two weeks -- I am broken  and need all my energy  to keep a straight face for her sake .  

But I will come back after I am sure of the situation.

In the meantime, could you please provide me the following:

When did J-1 arrive in the USA and as a student/ train or as a  researcher at an education al institution ?   

When did J-2 arrive ?

Were these their first entry into the USA in the last three years ?

How about the children ? were they born here ?  or in which country ?  Do they have tax id -- SSN or ITIN?  How old are they ?

Which country ( countries)  are you from ?

I very much appreciate your patience

pk

[Sam Hopi]

Thanks@pk

When did J-1 arrive in the USA and as a student/ train or as a  researcher at an education al institution ?   02/24/2022, researcher

When did J-2 arrive ? 06/02/2022

Were these their first entry into the USA in the last three years ?  yes

How about the children ? were they born here ? no

or in which country ? Brazil

  Do they have tax id -- SSN or ITIN? parents do have it but kid does not have

How old are they ? 5

Which country ( countries)  are you from ? Brazil

Hope every thing is going well @pk 

[MarilynG1]

Since you and your spouse are 'exempt individuals' and your days in the US are not counted towards the Substantial Presence Test, you should prepare and file a 1040-NR income tax return.  

You need to do this through Sprintax; we don't handle that at TurboTax.  Since you have W-2 and self-employment income, you would need to file a return.

Here's some Tax Tips for Resident and Non-Resident Aliens.

[pk]

@Sam Hopi  agreeing with @MarilynG1 , that you were ( for 2022 ) / are  ( for 2023 ) a Non-Resident Alien and there fore 

(a)  will be taxed by the USA ONLY on US sourced / connected income

(b) you report your income on form 1040-NR, which is not supported  by TurboTax --- use SprinTax or similar services that provide on-line service to Non-Residents.

Additionally because you are dealing with Tax Year 2022, you cannot file electronically (because  the IRS has moved on to tax year 2023) you will have to file by mail.

Considering all of the above, my very strong recommendation would be for you to employ the services of a tax professional familiar with  Non-Resident filing.  Please also note that you may also have to file a State Tax return.  And of course because you are late in filing ( for 2022) , you may be subject to interest and penalty  ( the latter though you may be able get abatement based on your lack of familiarity with US tax system etc. etc.

Is there more I can do for you ?

Ciao

pk.

[Sam Hopi]

Hi @pk @MarilynG1 thanks

I am asking for 2023 tax return not for 2022.

I noticed my previous question went unanswered. Could you please circle back and share your toughts on the topic. This was my question: 

if wife has J1 visa and husband has a J2 visa who should file form 8843 for child and if both have W-2 should file as non-resident 1040-NR each separately and J1 visa should 8843 for J2 visa or J2 visa can file 8843 by himself and J1 file 8843 for herself. 

I was wondering if husband has other income like online shop as self-employed (beside W-2 ) where should enter on 1040-NR?

should file Sch C but no pay SE tax also? If so, what part of Sc C indicates to exempt of SE for a non-resident. no treaty tax included on visa.

[pk]

@Sam Hopi  1040-NR is per  individual i.e. each NRA submits  one 1040-NR,  you are effectively taxed as a single individual -- you file as "Married".

I suspect you are talking about form 8812 --  please  see this  document at   www.irs.gov and search for schedule 8812.   I think  either NRA -- J1 or J2 can file for this  -- it is obviously income bound.

About you question on schedule-C  ,  even though you are an exempt person for two years , you  do not come under  FICA/SECA exception -- you still file schedule-SE.   You can avoid paying  into Social Security  if Brazil  has a totalization agreement with the USA   ( it probably does ).  You then would  generally pay into one  and  have a certificate  of participation  from the other. 

I still think .  you should use the services of a tax professional.

Also you said you are enquiring about tax year 2023, but you arrived in 2022 -- how did you file 2022 return ?

  Is there more I can do for you?

pk

[Sam Hopi]

if wife has J1 visa and husband has a J2 visa who should file form 8843 for child and if both have W-2 should file as non-resident 1040-NR each separately and J1 visa should 8843 for J2 visa or J2 visa can file 8843 by himself and J1 file 8843 for herself. 

I was wondering if husband has other income like online shop as self-employed (beside W-2 ) where should enter on 1040-NR?

should file Sch C but no pay SE tax also? If so, what part of Sc C indicates to exempt of SE for a non-resident. no treaty tax included on visa. Please answer this question

I am not talking form 8812@pk, asking about form 8843 . Could you please read again my question!.

Apparently Brazil does not have totalization agreement with the U.S. 

[pk]

@Sam Hopi 

if wife has J1 visa and husband has a J2 visa who should file form 8843 for child and if both have W-2 should file as non-resident 1040-NR each separately and J1 visa should 8843 for J2 visa or J2 visa can file 8843 by himself and J1 file 8843 for herself. 

I was wondering if husband has other income like online shop as self-employed (beside W-2 ) where should enter on 1040-NR?

Since the husband  & the child has  dependent visa  ( J-2 ) and because  J-1 is  Non-Resident Alien  ( NRA), they musty each file a form 1040-NR on US sourced income.  The  child  ( J-2) being under age  is a dependent of J-1 and with no US income  has no need to file a form 1040-NR.   Therefore , to explain / exclude  the days present  ( towards SPT ), the J-1 and J-2 spouse  both must file  form 8843..    Even though the instructions for form 8843, does suggest that all NRAs must file a form 8843 , I cannot understand  why a child  ( and without a tax id --  No  SSN or ITIN or ATIN ) while under age and having no  income should have to file a form  8843.    That is my view

should file Sch C but no pay SE tax also? If so, what part of Sc C indicates to exempt of SE for a non-resident. no treaty tax included on visa. Please answer this question

Schedule -C   preparation will automatically generate a schedule-SE and  it is  15.3%  on approx.  92% of the  net in come from the Schedule-C.    If you were  using TurboTax  ( not  true  for you because  Turbo does not support form 1040-NR ), it would have automatically  transferred the net income to Schedule-SE.

I am not talking form 8812@pk, asking about form 8843 . Could you please read again my question!.

Apparently Brazil does not have totalization agreement with the U.S.  

See answer above -- sorry for my mistake 

pk

[Sam Hopi]

Thanks @pk.

I was wondering how can get rid of SE tax in general?