Question regarding married filing

[maharshipatelus]

Hello,  

I am currently on an F1 visa in the USA and this is my third year in this country. I got married last year in May 2023 and my wife lives in a different country and doesn't have any US income at all and she only has USA B1/B2 visitors visa. In this case what should be my filing status ? Should it be Single (since I am still a Non-resident and my wife doesn't even have an SSN/ITIN) or Married Filing Separately. 

Thank you for your advice in advance !! 

[JotikaT2]

It depends.  

You have a few options depending upon whether you want to report your spouse's income or not.  

You can filed as married filing jointly if you want to include your spouse's income and choose to have her income included as if she were a resident of the United States.  Please be aware this election is permanent unless you revoke it.  But choosing to file jointly will provide a high standard deduction.

If you do not want to include your spouse's income, then you can file as married filing separately.  Your standard deduction will be lower under this option but you'll only have to report your personal income earned in the United States.

Finally, if you happen to have someone you might be able to claim as a dependent, you could file using the Head of Household status.  Your spouse would not count as a qualifying individual.  

Please see this link for more details for each of your options above to help you determine the best filing status for your specific situation.

[maharshipatelus]

How's that possible ? Because myself being a Non-Resident as an F1 student file 1040NR. If i'm not considered a resident, how can I file her as a resident ? Because according to the rules, they say that I need to be in the USA on an F1 visa for a minimum of 5 years to be called a resident status and file as a resident.

[DMarkM1]

On the 1040 NR you will be Married Filing Separately since you are married.