In general, if you're a U.S. citizen or resident alien married to a nonresident alien, your default federal tax filing status is Married Filing Separately. However, you have other options if you qualify:
- Married Filing Separately: This is the default option if your spouse is a nonresident alien.
- Married Filing Jointly: You can choose to treat your nonresident spouse as a U.S. resident for tax purposes. This means both of you will report your worldwide income.
- Head of Household: If you qualify, you might be able to use this status. You must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident spouse. Details can be found on the IRS page for Head of Household
- Since you are married single is not generally an option
Choosing to file jointly doesn't change your spouse's U.S. immigration status. If you made this choice in a current or prior year and do not change it, it will continue. Filing jointly may entitle you to additional exemptions and higher deductions.
For more information, please see Publication 519, U.S. Tax Guide for Alien
