JamesG1
Employee Tax Expert

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See this IRS website concerning a nonresident spouse and the election to file joint return.

 

If you are a married taxpayer on December 31, 2023, you will file as either married filing jointly or married filing separately on your 2023 Federal 1040 tax return.  

 

If you paid more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident spouse, you may qualify as a head of household.

 

If you file as either married filing jointly or married filing separately, your nonresident non-US citizen spouse must obtain an ITIN or Taxpayer Identification Number which is used in place of a Social Security number on IRS tax documents.

 

If you elect to file as married filing jointly, your spouse must report their entire worldwide income for the year you make the choice and for all later years unless the choice is ended or suspended.

 

If you elect to file as married filing separately, your spouse's income is not reported.

 

You may want to contact a local professional who can guide you through the options.

 

@ballin 

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