Resident Alien on J1 Visa here. Got married in September outside US. Wife has not been living (only quick holiday) or working here yet. Does she need to fill tax forms?

[fombozione]

Good morning and thanks for reading

I am a Italian national, and a resident alien for tax purposes (J1 visa and been here for more than 3 years). I got married in September 2017. My wife (Chinese national) is still working in UK and got her J2 visa just this January. She has been here only over Christmas on a tourist visa. She will move here from May. Does she need to pay taxes, since she has not been working or living here? 

I think I could go ahead and do a single tax return form, but then does she need to do it as well considering that she has basically not been here?

Thanks for the answers, I cannot find this particular example on the IRS website.

[LinaJ2018]

When did you first enter the US?  so during 2017, your spouse was only present in the US over Christmas and will be moving to the US in May 2018, is that correct?

[fombozione]

I entered first time US in September 2014. Last entry was in September 2017 after I got married back home in Italy. She has been in US twice in 2017, once for a conference in April and once to see me during Christmas. In total she had less than the 31 days in 2017 (I think around 20). Yes it is correct that she will be moving to US in May 2018

[LinaJ2018]

Please see answer below.

[LinaJ2018 · Accepted solution]

Here is information from the IRS:

If your spouse does not live in the US or does not have an SSN or ITIN, it might be easiest to file Married Filing Separately without claiming an exemption.  This way, you do not need to apply for an ITIN for him or her.  If you want to file Married Filing Separate with claiming an exemption or file Married Filing Jointly, you will need to apply for an ITIN. Regardless of which situation you choose, you cannot e-file your tax return.  IRS does not allow e-filing without an SSN or ITIN on the tax return.  However, you can still use the TurboTax program to prepare your tax forms and submit them by mail. 

If you want to file Married Filing Separately without an exemption, 

-In the TurboTax program, as you enter the information, leave the SSN space blank

-After you complete entering all the required information, print out returns and required forms.  Enter “NRA” in the space for the Spouse's identifying number. ( NRA stands for Nonresident Alien) Do not leave the space blank. 

-Submit all the forms and required documents to IRS based on the instructions on your print-out.

[LinaJ2018]

Based on your information, your spouse does not have to file a return to pay the US taxes. 

Here is more information:  

As a J-visa holder, you are considered as a nonresident for two years from the year you first enter the US (2014-2015).  Starting from January 1, 2016, you are considered as a US resident for tax purposes if you meet the Substantial Presence Test SPT.  If you pass the SPT in 2017, you are a resident and here are your options:

Without making any choices, on the Form 1040, you can file Married Filing Separately without claiming your spouse as an exemption.  Your spouse would stay as a nonresident and only need to file if earns US source income.  ( This might be the easiest)

If you want to file jointly with your nonresident spouse, you can do so by making a choice.  Please see  Nonresident to resident or filing separately by claiming your spouse as an exemption/dependent ( You would need to apply for an ITIN for your spouse)

Since you are married, as a resident for tax purposes, you cannot file single.  

[fombozione]

Thanks for the answer, I will go with Option 1 then!
Thanks Again

[fombozione]

On A second note, It seems that I need to file for an ITIN even in option number 1, since if I check on Married filling separately it asks to report the ITIN or SSN number anyway

[LinaJ2018]

Please see answer below.  I hope all my information is helpful in resolving your issue.