Good afternoon everyone,
If a taxpayer is nonresident alien and came to the U.S in November 2021. His spouse is also a nonresident alien (they got married oversees). So, his legal marital status in 2021 was married (both the taxpayer and spouse are nonresident aliens). He does not pass the presence test nor the green card test for residency purposes.
What filing status must he file (married filing separately, right?)
What about the nonresident spouse? Does she have to file taxes since she does not have a social security number nor an ITIN, and they cannot file a joint return?
Please advise.
Thank you!
