Dual status spouse filing jointly

[cocomelon]

My spouse is U.S. citizen and I became a resident for tax purposes part way through 2025 (by passing the substantial presence test)- so non-resident for first half and resident for the second half. Can we file jointly? 

[DavidD66]

Yes.  A U.S. citizen or resident married to a dual-status or nonresident alien can file a joint return by electing to treat the non-resident/dual status spouse as a U.S. resident for the entire tax year.  You will need to:

1. Attach a statement to your tax return, signed by both spouses, that states that one spouse is a nonresident or dual status alien and the other is a U.S. citizen or resident alien, and you are choosing to both be treated as US residents for the tax year.
2. List the name, address and Social Security number (or Individual Taxpayer Identification number) of each spouse. 

Be sure to sign the statement!