Carl
Level 15

Business & farm

Are you a U.S. Citizen? Is your spouse? Generally speaking, if the local laws of wherever you may be recognize your status as "married", and you meet all the requirements as it pertains to those local laws, then for U.S. tax purposes you are married. But I can't know that for sure if you or your spouse are not a U.S. Citizen.

I do know that both of you would need to have either an SSN or an ITIN.