O1 turned to J2 in Dec 2023 - dual status?

[J1Professor]

My spouse worked in the US for 2 years on O1 visa and in December 2023 changed status to J2 due to unemployment. I know that there is a 2 year exemption to the substantial presence test for J1 Professors (like myself), but does it apply to their dependents too? So, can he still file as resident alien, because we wanted to file as married filing jointly (I become resident in 2024), or is he dual-status? Many thanks.

[DaveF1006]

There is no exemption period for a O-1 visa holder as they were required to pay FICA taxes since Day 1. Your spouse became a resident alien as soon as he qualified under the substantial presence test.

Since you are no longer exempt, you may file jointly in 2024.