Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Status and Dependents

Filing Status and Dependents

Spouse and Dependent Filing Requirements

Spouses and dependents in J-2 immigration status, who are authorized to work, file Form 8843 and Form 1040-NR. Spouses and dependents who enter the U.S. in J-2 immigration status and are permitted to work, must pay into Social Security and Medicare. They cannot file to have their Social Security tax refunded. If they do not have a filing requirement for Form 1040-NR, then they will only need to file Form 8843. A Form 8843 is filed to explain the basis of a claim that an exempt nonresident can exclude days of presence in the United States for purposes of the substantial presence test.

Top portion of Form 8843