Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. However, nonresident aliens married to U.S. citizens or residents can choose to be treated as U.S. residents and file joint returns.

Is a U.S. citizen a resident alien?

If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless you meet one of two tests. You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year (January 1-December 31).

Do you have to declare your spouse as a nonresident alien?

The statement must include a declaration that one spouse is a nonresident alien and the other is a U.S. citizen or resident alien, and you are choosing to both be treated as U.S. residents for the tax year. You also have to include the name, address and Social Security number (or Individual Taxpayer Identification number) of each spouse.

Who is the foreign spouse of an US citizen?

Anna Scott has been a US citizen for many years. She is married to Nikos, a nonresident alien. Anna and Nikos make the choice to treat Nikos as a resident alien by attaching a statement to their joint return.

How to file jointly with a nonresident alien?

To elect Married Filing Jointly, you’ll have to: 1 Attach a statement that serves as a declaration that one spouse is a nonresident alien and the other is a U.S. citizen… 2 Include each spouse’s information, including name, address, SSN (or if you’re married to someone without an SSN, their… More …

Can a NRA spouse file as a resident alien?

It’s also important to note that you must elect to revoke this choice of filing in writing —otherwise, your NRA spouse will continue to be treated as a resident alien for tax purposes. If your spouse doesn’t file as a resident, you can file as Married Filing Separately.