Tax residency

[dsarma]

I am a Physician J1 visa holder and a US tax resident since I have lived here for more than 2 years. My wife has moved here to the USA in January 2025 on a J2 visa. Is she considered a non-resident alien for 2025? Does she qualify as an exempt individual for 2 years because she is on a J2 visa?

[Vanessa A]

She would be considered a dual status alien for 2025.  When she meets the Substantial Presence Test after 183 days she will be considered a US Resident.  This would require her to file a 1040NR for the first 183 days and a 1040 for the rest of the year.

  However, since you are married and you are a US Resident, she can file as a US resident for tax purposes for the entire year if you choose to file a joint return.   

Generally, no.  A J-2 Visa holder does not qualify for an exemption.