953 / What rules apply when a U.S. citizen or resident alien is married to a nonresident alien and the couple wishes to file a joint U.S. tax return?

If a U.S. citizen or resident alien is married to a nonresident alien, the couple may elect to treat the nonresident alien as a U.S. resident for tax purposes. The couple may elect this treatment by attaching a statement to this effect to their U.S. tax return for the relevant tax year. The election may be made at the time of filing, or by filing an amended tax return for up to three previous tax years (though in this case, the couple must also elect such treatment for all tax returns that have been filed since the date of the amended return).

The couple must file a joint tax return for the year in which the election is originally made, though separate returns may be filed in later years.

While this election will result in the nonresident alien being treated as a resident alien for income tax purposes, the individual may continue to be treated as a nonresident alien for purposes of Social Security and Medicare taxes.¹

The election will apply until it is suspended or ended. The election is suspended if, during a later tax year, neither spouse is a U.S. citizen or resident alien. The election is ended if (a) it is revoked by either spouse, (b) one spouse dies, (c) the spouses are legally separated or (d) the spouses have failed to keep adequate records to prove their income tax liability.² If the election is “ended,” neither spouse may apply to make the election in a subsequent tax year.

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1 IRS Guidance, “US Citizens and Resident Aliens Abroad – Nonresident Alien Spouse,” available at https://www.irs.gov/individuals/international-taxpayers/nonresident-alien-spouse (last accessed June 17, 2024).

2 IRS Pub. 519.