Married individuals are not allowed to file under the single filing status, and when you are married to a non-resident alien (referred to as a nonresident spouse), you are also unable to file a joint return unless a separate election is made to do so. Here are the options when you are married to a non-U.S. citizen.
What is a nonresident alien spouse?
Spouse is considered “nonresident alien (NRA)” for U.S. tax purposes. If your spouse has neither a green card nor resident alien status, he/she will be classified as a nonresident alien (NRA).
How do I file taxes if my spouse is undocumented?
To file a joint return, you must attach a statement to your tax return explaining your decision. Your nonresident spouse must have an individual taxpayer identification number. If your spouse does not have an ITIN, complete Form W-7 and attach it to your tax return.
Can you file jointly with a non-resident alien?
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.
Can a nonresident alien have a Social Security number?
Generally, only noncitizens authorized to work in the United States by the Department of Homeland Security (DHS) can get a Social Security number. Lawfully admitted noncitizens can get many benefits and services without a Social Security number.
Can you claim a non US citizen as a dependent?
Non-citizen dependent children You can claim a non-citizen child as a dependent on your tax return, which would likely entitle you to a dependent credit, if the child meets the IRS definition of a “qualifying child.” This is the same standard that applies to children who are citizens.
Does a nonresident alien have a Social Security number?
A nonresident alien may obtain a Social Security number only if she/he is (1) engaged in a trade or business in the United States, and (2) required to file a U.S. tax return. An alien who is eligible for employment or self-employment is also is also eligible for an SSN.
Who qualifies as a nonresident alien?
An alien is any individual who is not a U.S. citizen or U.S. national. A nonresident alien is an alien who has not passed the green card test or the substantial presence test.
Can you file taxes without SSN or ITIN?
An Individual Taxpayer Identification Number (ITIN) lets you file an income tax return if you do not have a valid Social Security Number. The ITIN is a 9 digit number that you can request and receive from the Internal Revenue Service (IRS).
Can you claim a dependent with an ITIN?
ITIN and Dependents When you file Form W-7 and your income tax return, taxpayers with an ITIN can claim dependents. The requirements to claim a dependent are the same as those who have a Social Security number. To qualify, the dependent must be your child and live with you.
Can a non-US spouse file as an US resident?
Whenever I discuss this with clients, they cannot imagine it would ever be a good idea to treat the non-US spouse as a US “resident” for income tax purposes. In certain cases, however, this can be very advantageous.
How to treat a foreign spouse as an US resident?
Electing to Treat the Foreign Spouse as a US “Resident”: The Section 6013 (g) Election One can actively choose to treat the foreign spouse as “resident” alien for tax purposes by making what is known as an Internal Revenue Code Section 6013 (g) election.
What happens if one spouse is not working?
Tax benefits can result, too, if one spouse is not working or that spouse’s income is excluded under the foreign earned income exclusion. In these cases, there is no additional income on which the couple would pay tax, but they would still get all the benefits of MFJ status.
