F-2 and J-2 dependents: Form 8843, ITINs and taxes on J-2 work

Why does my F-2 or J-2 spouse or child need their own Form 8843?

Your spouse and children can leave their US days out of the substantial presence test because they are the immediate family of an exempt individual: you. Form 8843 is how each person tells the IRS this, so one form cannot cover a household (IRS Publication 4152).

Publication 519 limits immediate family to your spouse and your unmarried children under 21, and their visa status must come from your F-1 or J-1 status and depend on it. A child also counts only if they live regularly in your household and are not part of another household (IRS: exempt individuals). A married child or a child aged 21 or older is outside this rule. The IRS applies the substantial presence test to each family member separately (IRS VITA training).

Family members complete the same parts of Form 8843 as the main visa holder (IRS: tips for completing Form 8843). In a student's family that is Parts I and III. In the family of a J-1 researcher or scholar it is Parts I and II (J-1 scholar guide).

Line 1a asks for the person's own status, such as J-2, and their most recent entry date, which the CBP I-94 website shows. Line 4b is the number of 2026 days they exclude. Our Form 8843 guide explains every other line.

Form 8843 itself does not say who signs for a young child, but the IRS VITA training does (IRS: tips for completing Form 8843). If a child cannot sign, a parent, guardian or another legally responsible person signs the child's name, followed by "By (your signature), parent for minor child." The 2025 Form 1040 instructions give the same wording for a child's income tax return.

When and where does a family member mail Form 8843?

A family member with no US income mails Form 8843 by itself by Tuesday, June 15, 2027. The address on the 2026 draft form is: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215.

Do not staple your spouse's or child's Form 8843 to your own Form 1040-NR. The form says: "If you are filing a 2026 Form 1040-NR, attach Form 8843 to it." A person who does not have to file a tax return mails their Form 8843 alone (2026 draft Form 8843).

A Form 8843 filed alone must be complete and signed. A family member who files their own Form 1040-NR, such as a working J-2, attaches their Form 8843 to that return instead. We recommend certified mail, so you have proof of the mailing date (mailing guide).

Can F-2 and J-2 family members work in the US?

An F-2 spouse or child may not work in the US (8 CFR 214.2(f)(15)). A J-2 spouse or child may work only with an employment authorization document (EAD) from USCIS, applied for on Form I-765 (8 CFR 214.2(j)(1)(v); 274a.12(c)).

The J-2 regulation also says USCIS will not authorize the work if the income is needed to support the J-1. The income may pay for the family's customary recreational and cultural activities and related travel, among other things.

An F-2 spouse cannot study full time without first changing to a student status such as F-1. Ask your international student office or J-1 sponsor about these immigration rules, not the IRS.

Does a J-2 who works pay Social Security and Medicare tax?

Yes, in most jobs. The exemption from Social Security and Medicare tax that F-1 and J-1 students have does not cover F-2, J-2, M-2 or Q-3 family members (IRS).

In 2026, Social Security tax is 6.2% of wages up to $184,500 and Medicare tax is 1.45% of all wages (SSA). Together that is 7.65% of each paycheck. A tax treaty generally does not remove these taxes (IRS).

One separate rule can still help a J-2 who studies. Pay from a school where you are enrolled and regularly attending classes is usually free of Social Security and Medicare tax, whatever your visa (IRS: student FICA exception). It does not apply if you normally work 40 hours or more a week, or at a public university whose state agreement covers student workers. Other work that the tax code itself exempts stays exempt for a J-2 too. The IRS gives the example of a J-2 teacher at a state university. That pay might be exempt if the state has not elected Social Security and Medicare coverage for state employees (IRS: foreign teachers and researchers). Outside such cases the tax is owed. A J-2 cannot claim it back on Form 843, as an F-1 or J-1 student can when it is withheld in error (FICA refund guide).

Federal income tax applies too. On Form W-4, a nonresident checks "Single or Married filing separately" in Step 1(c) and writes "Nonresident Alien" or "NRA" below Step 4(c) (IRS Notice 1392). A nonresident cannot claim exemption from withholding. State income tax may also apply, depending on where the J-2 works (state tax guide).

How does a J-2 with wages file Form 1040-NR?

A J-2 with 2026 wages files Form 1040-NR with their own Form 8843 attached, by Thursday, April 15, 2027. That is the same return any nonresident with US wages files (2025 Form 1040-NR instructions).

A married J-2 generally checks "Married filing separately" (MFS), because the 2026 draft Form 1040-NR has no joint filing status (2026 draft Form 1040-NR). At any income a student family is likely to have, the 2026 MFS tax rates are the same as the single rates (Rev. Proc. 2025-32).

Nonresident aliens generally cannot take the standard deduction (IRS). The one exception is for students and business apprentices from India (India treaty guide). A J-2 can still itemize state and local income tax on Schedule A (Form 1040-NR).

The 2026 draft also asks whether you are lawfully authorized to work in the US when you file. The IRS has not yet published its instructions for that question. Our Form 1040-NR guide covers the rest of the return.

What does a family with a working J-2 file?

A J-2 spouse with a job files a full return, while her child files only Form 8843. This example uses the published 2026 tax rates.

The rates come from the IRS's 2026 figures. Leo needs no SSN or ITIN for his form.

Do F-2 and J-2 family members need an ITIN or SSN?

Most do not. A spouse or child who files only Form 8843 leaves the taxpayer identification number box empty, because the form asks for one only "if any" (2026 draft Form 8843).

A J-2 who works uses an SSN, not an ITIN. The Social Security Administration says that, in general, only noncitizens with DHS permission to work can get an SSN. J-1 and J-2 applicants also show their DS-2019 (SSA).

An ITIN is for someone who needs a US tax number and cannot get an SSN (W-7 instructions). For a family member, that usually means someone who must file their own Form 1040-NR and has no permission to work. If a child needs an ITIN, a Certifying Acceptance Agent can check only the child's passport or birth certificate. Our ITIN guide explains Form W-7.

Can I claim my F-2 or J-2 child as a dependent?

No. On Form 1040-NR, the child tax credit and the credit for other dependents need a child who is a US citizen, US national or US resident alien (Publication 519). A child in F-2 or J-2 status is a nonresident alien.

For each dependent, the 2026 draft Form 1040-NR asks which of those two credits you claim. Publication 519 allows them on Form 1040-NR only to four groups of filers:

• US nationals
• residents of Canada or Mexico
• residents of South Korea
• students and business apprentices from India under Article 21(2) of the treaty

A US-born child is a US citizen, so a filer in one of these groups may qualify for a credit for that child. A filer outside them cannot claim either credit for any child.

Since tax year 2025, the child tax credit also needs your own SSN that is valid for work, and an SSN for the child (IRS). An ITIN does not work for either of you. The $500 credit for other dependents still accepts an ITIN. For 2026 the credit is up to $2,200 per child, of which up to $1,700 can be refunded, the same as for 2025 (Rev. Proc. 2025-32).

If you cannot claim either credit, do not apply for ITINs just to list your children on your Form 1040-NR.

Can my spouse and I file a joint return?

Not while you are both nonresident aliens. Form 1040-NR has no joint filing status. The choice to file a joint Form 1040 needs one spouse to be a US citizen or resident at the end of the year (IRS: nonresident spouse).

If one of you becomes a resident and still is on December 31, you can choose together to be treated as residents for the whole year. The cost is that both of you are taxed on worldwide income for the whole year, and the choice can continue into later years. Make that choice with a tax professional, not on your own.

What to do next

1. List each family member with their status (F-2 or J-2), their age and any 2026 US income. Each person who excludes days needs their own Form 8843.
2. For each spouse or child with no US income, complete a Form 8843 with the same parts as the main visa holder. Sign it, or sign for a young child as a parent.
3. Mail each of those forms alone to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by Tuesday, June 15, 2027.
4. If a J-2 works, apply for an SSN with the EAD and DS-2019, and complete Form W-4 as a nonresident. The employer must give the 2026 Form W-2 by Monday, February 1, 2027.
5. File the J-2's Form 1040-NR, married filing separately if married, with Form 8843 attached, by Thursday, April 15, 2027. Check the 2027 deadlines and the 2026 Form 1040-NR instructions when the IRS publishes them.

F1TaxReturn prepares a student's own Form 8843 and Form 1040-NR for free once the IRS publishes the final 2026 forms (start here). It prepares returns for single filers only, so it cannot prepare Form 1040-NR for a married F-1, J-1 or J-2 filer.