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January 22, 2020

Yes, if you are a U.S. citizen or resident alien and are married to a nonresident alien, you can choose to treat the nonresident as a U.S. resident and file a joint return. You will need to print your tax return, attach a statement (see details below), and have to apply for an Individual Taxpayer Identification Number (ITIN) for your spouse. Please see this IRS link for detailed information: How do I apply for an ITIN?

 

Should you choose to not treat your spouse as a resident then you will have to select the married filing separate status, unless you qualify for Head of Household.

 

 

For additional information about the choice to file jointly with a nonresident from IRS Nonresident Alien Spouse:

How to Make the Choice

 

Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information:

  1. A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of the tax year, and that you choose to be treated as U.S. residents for the entire tax year
  2. The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)

 

If you make this choice, the following rules apply:

  • You and your spouse are treated, for federal income tax purposes, as U.S residents for all tax years that the choice is in effect. However, for Social Security and Medicare tax withholding purposes, the nonresident alien may still be treated as a nonresident alien. Refer to Aliens Employed in the U.S. – Social Security Taxes.
  • You must file a joint income tax return for the year you make the choice (but you and your spouse can file joint or separate returns in later years).
  • Each spouse must report his or her entire worldwide income for the year you make the choice and for all later years, unless the choice is ended or suspended.
  • Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect. However, the exception to the saving clause of a tax treaty might allow a tax treaty benefit on certain specified income.
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