Tax Trails - Filing Status of a U.S. Citizen or Resident Alien Married to a Nonresident Alien
The filing status of a U.S. citizen or resident alien married to a nonresident alien is, in general, married filing separately. However, you may qualify for and choose a different filing status.
Have you and your nonresident alien spouse made the special election for your spouse to be treated as a resident alien?
See Publication 519, U.S. Tax Guide for Aliens, for details regarding this special election.