If you're required to file a federal return for 2020, you can use Form 1040 (U.S. Individual Income Tax Return) if any of these are true:
- You're a U.S. citizen;
- You're a resident of the U.S. or Puerto Rico;
- You have a Permanent Resident Card ("green card");
- You're a nonresident alien married to a U.S. citizen/resident alien with whom you will file a joint return; or
- You meet the substantial presence test, which means you were physically present in the U.S. for at least 31 days in 2020 and at least 183 days in 2018 through 2020 according to this formula:
2020 days + (2019 days)/3 + (2018 days)/6 >= 183
Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. However, nonresident aliens married to U.S. citizens or residents can choose to be treated as U.S. residents and file joint returns. For more information, refer to Nonresident Spouse Treated as a Resident.
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