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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