Opus 17
Level 15
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Briefly, you either,

a. file as married filing separately, leaving of your spouse.  I don't know if you can e-file this year, in the past you could not.  You may need to print your return and write "NRA" in the space for your spouse's name.

 

b. File as married filing jointly, by electing (choosing) to treat your spouse as a US person for tax reasons.  You report all their income, no matter how small, as well as yours.  You must apply for a tax ID number for your spouse (ITIN).  You can't e-file, instead you print and mail the return and the ITIN application to the IRS along with any required proof for the ITIN. 

https://www.irs.gov/individuals/international-taxpayers/nonresident-spouse

 

Joint filing has lower taxes as some deductions and credits are reduced for married filing separately.  But the choice to treat your spouse as a US person for taxes is not easy to undo, and may cause you to pay more tax if they start making money. 

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