Hi

I am J1 researcher from India, and my wife is with me on a J2 visa. As per my profession, I was an "exempt" individual therefore could not claim my wife as my dependent. I filed 1040NR. My wife has not worked anytime in this period in US. Does she need to file a US tax return?

Thanks
Biju

Biju:

She does NOT have to file a tax return, as she has NO U.S.-sourced income.

However, due to your Indian citizenship, I believe that you COULD have claimed her as a dependent on your tax return. This assumes that you in fact filed a Form 1040NR or 1040NR-EZ.