Spouse’s tax status In general, resident aliens are taxed just like U.S. citizens. You would list a resident-alien spouse on your return and provide his or her Social Security number (SSN). If your spouse is not eligible for a Social Security number, he or she will need to apply for an Individual Taxpayer Identification Number (ITIN) from the IRS.

What to do if your spouse is not a US citizen?

You must complete Form SS-5. You must also provide original or certified copies of documents to verify your spouse’s age, identity, and citizenship. If your spouse is not eligible to get an SSN, he or she can file Form W-7 with the IRS to apply for an ITIN. Refer to Taxpayer Identification Numbers (TIN) for more information.

Can a nonresident alien spouse claim tax treaty benefits?

Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect. However, the exception to the saving clause of a tax treaty might allow a tax treaty benefit on certain specified income.

Can a non-citizen spouse still claim a dependent exemption?

Beginning in 2018, dependent exemptions are no longer used in calculating your taxable income. However, other deductions and credits have been adjusted to lessen your tax burden after the elimination of dependent exemptions. How you claim a non-citizen spouse to your tax return depends on your spouse’s residency status.

Can a non-citizen marry a French citizen?

Marry a French citizen. If you’re a non-citizen living in France, but you’ve been married to a French citizen for at least four years, you can apply for French citizenship. You’ll apply at your local prefecture, as indicated in Method 1 – Step 4, above.

Can a spouse claim tax treaty benefits in a foreign country?

Each spouse must report his or her entire worldwide income for the year you make the choice and for all later years, unless the choice is ended or suspended. Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect.