Spouse and Dependent Filing Requirements

Spouses and dependents on J-2 visas, who are authorized to work, file Form 8843 and either Form 1040NR or Form 1040NR-EZ. Visa status does not provide an exemption from paying Social Security tax, and claims may not be filed to have Social Security tax refunded.

Spouses and dependents on F-2 visas are not allowed to work; generally, they file only Form 8843.

Spouses and dependents on F-2 and J-2 visas must pay into social security and Medicare taxes if they are permitted to work.