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I'm on an H-1B visa since November 2023 and stayed only 40 days in the US in that year and no time prior to that. My wife as well, but she is on a H-4 dependent visa with no income. Both of us are non-resident aliens (NRA) as we don't pass the substantial presence test for 2023.

I filled my federal & state taxes as "married filling separately" since we are NRA and I am not claiming her in my filling. I used Sprintax since my work (university) pays for it for the NRA workers.

When it comes to my wife, Sprintax says she does not have to file a tax return for 2023 as she had no income. Is this correct? I thought all NRA had to do it, even without income. Does she have to send form 8843? She has no SSN and no ITIN as of now. She has no work permit (EAD) so she is not eligible for SSN. Should she apply for an ITIN?

Chris W. Rea
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gusrondina
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1 Answers1

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Sprintax says she does not have to file a tax return for 2023 as she had no income. Is this correct?

Not exactly, but the bottom line is that it is probably correct that she doesn't need to file. See the "Who must file" table in the instructions.

I thought all NRA had to do it, even without income.

That's unreasonable, neither the IRS wants to read a bunch of empty returns, nor anyone who just was in the US as tourist wants to file any.

Does she have to send form 8843?

For what? You said you're on H1/H4, these are not exempt.

Should she apply for an ITIN?

She should, unless you want to continue filing separately. If you want to file jointly next year (when you pass the substantial presence test), you can apply for ITIN at that time.

As always in these questions - don't forget your FATCA and FBAR obligations. Also check if the tax treaty with your home country is relevant to you in any of its provisions.

littleadv
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