Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Itemized Deductions
Application for Automatic Extension of Time
Request for Taxpayer Identification Number (TIN) and Certification


Single and Joint Filers With No Dependents
Employer's Quarterly Federal Tax Return
Employee's Withholding Allowance Certificate
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Tax Trails - Filing Status of a U.S. Citizen or Resident Alien Married to a Nonresident Alien

When you make the special election to file as married filing jointly, your nonresident alien spouse agrees to be treated as a resident alien for tax purposes. You must report your combined worldwide income and deduct your combined allowable worldwide expenses. Once the election is made, it applies to all later years until it's properly terminated. For more information on this election, see "Nonresident Alien Spouse Treated as a Resident" in Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.


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