Tax Trails - Filing Status of a U.S. Citizen or Resident Alien Married to a Nonresident Alien
Generally, a U.S. citizen or resident alien who is married to a nonresident alien uses the married filing separately filing status. However, answer the following questions to see if you qualify to choose a different filing status.
Have you and your nonresident alien spouse made the special election to file a joint return in which your spouse agrees to be treated as a resident alien for tax purposes?
See Publication 519, U.S. Tax Guide for Aliens, for details regarding this special election.