New ITIN for J2 dependent

[suvadip mallick]

I am having a J1 Visa. I am filing my tax as individual now in 2019. My wife and my baby will join me in March 2020 with J2 Visa and will be staying for 1 year. Do I need to have ITIN for both of them to file tax return in 2021?  If so, then what should be the procedure? Should I return file in 2021 as married and individually?

[DavidS127]

Yes, you will need an ITIN for anyone listed on your tax return.  For details on how to do so, click these links for Form W-7 and Instructions for Form W-7.

I'm also including these links to IRS Publication, 519 U.S. Tax Guide for Aliens and IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.  

Note that once you have met the test to be treated as a resident alien for tax purposes (Green Card or Substantial Presence Test), you have the option to have your nonresident spouse treated as a resident and file a joint tax return.  This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year.

[suvadip mallick]

Thanks for your answer. I came here on J1 visa in April 2019 only. As my wife and baby stayed back in India should I file tax for 2019 as married individual ? Also, please let me know when my family will be here from March 2020 to Febtuary 2021 on J2 visa,  will I be eligible for tax exempt for J2 dependents in the tax year 2020? If so, do I have to apply for ITIN for both of them in 2020?

[KarenJ2]

If you are a J1 student,and have not  been in the US previously on either a J1 or F1 visa, you will need to file a nonresident tax return for 2019.  .  TurboTax does not support nonresident returns.  We partner with Sprintax.com  for nonresident returns.

Nonresident returns can only be filed as married filing separately or single.  

Generally dependents are not entered on a 1040NR.. Only U.S. nationals, residents of Canada, Mexico, and South Korea, and residents of India who were students or business apprentices may have a qualifying dependent on line 7.

Children without Social Security numbers do not qualify for the Child Tax Credit.  However for the Credit for other Dependents is a non-refundable tax credit up to $500 per person and allows ITINs should they be able to be claimed on a nonresident return next year.

[DavidS127]

Community user KarenJ has posted the response to your question.

[Edited 02/24/2020|8:49am PST]
@suvadep mallick