Can J-2 Visa (non-immigrant visa for spouses and dependents of J-1 exchange visitors) holders be U.S. resident alien when they meet Substantial Presence Test?

[proezeen]

I understand that J-1 visa holders are exempt individuals and exempt from Substantial Presence Test within 2 years. That's why they file Form 1040NR instead regular 1040. However J-2 visa holders who reside in the U.S. less than 2 years are exempt from SPT as well?

If so, J-1 visa holders can claim Other Dependent Credit on Form 1040NR by claiming their children who hold J-2 visa as dependents? (If their children do not have SSN, only have ITIN.)

-> My client earned income in 2018 in the United States as a J-1 visa holder. He needs to file Form 1040NR this year and wants to claim his children as his dependents. His children had J-2 visa but do not have SSN nor ITIN.

If that is worth it, he would apply his children's ITIN this year.

If the children pass the Substantial Presence Test, are his children qualified for Other Dependent Credit?  

Thanks in advance.

[itonewbie · Accepted solution]

No. 

See §24(h)(7) for TIN requirement, §205(c)(2)(B)(i)(I) and (III) of the SSA for the definitions, and US-Korea DTA Article 4 for limitation of the concession agreed in relation to dependents.