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

 

When you elect 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. The election applies to all later years until it's properly terminated or suspended because neither spouse is a citizen or resident of the United States at any time during a year. For more information on this election, see "Nonresident Alien Spouse Treated as a Resident" in Publication 519, U.S. Tax Guide for Aliens.

 

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