Souse J2 visa holder with no income, no SSN and resident alien

[rd2018]

Hi,

My spouse (J2 visa) and I (J1 visa) are considered as resident alien as per substantial presence test. She does not have income and SSN. How to file tax return 2025 on turbotax? Should it be married filling separate? What else should be checked while filling up my spouse's info? 

[DaveF1006]

Since both you and your spouse are considered resident aliens under the Substantial Presence Test for 2025, you’ll be taxed the same way as U.S. citizens.

In answer to your first question, Married Filing Jointly is the best choice to make because it offers a much higher deduction. However, to file jointly, your spouse must have a tax ID. Since she is not eligible for an SSN, she must apply for an ITIN using Form W-7 at the same time you file your return. i will explain the process below.

Because your spouse doesn’t have an SSN and no income, there are a few steps to follow in TurboTax to file your return correctly and get her an ITIN (Individual Taxpayer Identification Number). 

Now, here is how to report in TurboTax. Follow these steps in the software:

1. Personal Info: Select Married Filing Jointly. 
2. Spouse's SSN: TurboTax will insist on a number to let you proceed. Most users enter a "placeholder" like 999-00-9999 just to finish the data entry.
3. Now complete your return
4. When you must delete this placeholder or white it out on the printed form before mailing. The SSN box for your spouse should be left blank or say "Applied for ITIN" (though blank is often cleaner).
5. Finish & Print: Complete your entire return. When you get to the "File" section, choose File by Mail. Print the entire 1040 return and all schedules.

Once you complete your return, this is what you need to mail to the IRS.

1. Form 1040: Your completed, printed, and signed tax return.
2. Form W-7: Download this here from the IRS website. Fill it out for your spouse. Under "Reason for applying," check box e (Spouse of U.S. resident alien). Here is another link for the instructions
3. Identification: You must prove your spouse’s identity and foreign status. A valid Passport is the only document that proves both on its own. 
4. You must send the original passport or a certified copy from the issuing agency (your embassy). Do not send a regular photocopy.
5. Once prepared, send to:
6. Internal Revenue Service > ITIN Operation > P.O. Box 149342 > Austin, TX 78714-934

 

[rd2018]

Hi @DaveF1006 Many thanks for the clear answer. However, we will be moving abroad in two months for my new job. Therefore, I think it won't be good idea to send the original passport while we will need it soon. We don't have any certified copy of it either. Is it still possible to file married filling separately without spouse's SSN or ITIN?

[Vanessa A]

If you file Married Filing Separately, you would need to enter the SSN or ITIN or you can print and mail your return.  It is possible for some people that they can submit the return electronically by following the instructions in the link below.  If they do not work, then you would need to print and mail your return.

You can also visit an embassy or consulate to get a certified copy of the passport or here are other options to prove her identity.  

[rd2018]

Hi @Vanessa A  Thanks for the reply. Visiting embassy or consulate in 3-4 days is not feasible to me as deadline is approaching, I think I have to go with married filling separately.  My question is does my spouse in any case need to file return even she does not having any income and SSN?

[rd2018]

Can I still use NRA in my spouse's SSN field even she is resident alien via substantial presence test, under married filling separate?

[DaveF1006]

No, technically, you should not use "NRA" if your spouse has met the Substantial Presence Test (SPT). By law, resident aliens are required to have an SSN (if eligible) or an ITIN. By putting "NRA," you are misrepresenting her tax status to the IRS, which could lead to processing delays or notices later on.

If your spouse does not yet have an SSN or ITIN, you have two main paths:

1. Apply for an ITIN (Form W-7)

1. If she is not eligible for a Social Security Number, she should apply for an ITIN. 
2. The Catch: You cannot e-file. You must mail your tax return along with her Form W-7 and the required identification documents (like an original passport or a certified copy).
3. This keeps her status accurate as a Resident Alien and satisfies the IRS requirement for a valid ID number.
4. Use this link to download the W7 application and the instructions.

2. Apply for an SSN (if eligible)

If she is in the U.S. on a visa that allows her to work (like an H-1B, L-1, or some J-1s), she should apply for an SSN at a Social Security office.

If the tax deadline is approaching, you can file an Extension (Form 4868) to give her time to receive the SSN, then e-file once it arrives.

[rd2018]

Hi @DaveF1006 I was wrong earlier about the residency status and I just cross checked that my spouse is still non resident alien. I filed mine as married filing separately writing down NRA at my spouse's SSN field. Hope it will be fine!

Thanks!

[DaveF1006]

Yes, that is the correct way to report this.