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 either Form 1040NR or Form 1040NR-EZ. 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 1040NR/NR-EZ, then they will only need to file Form 8843.


If filing the Form 8843 as a stand-alone signature document, be sure to include your site identification number (SIDN).

Top portion of Form 8843