How to file for a US citizen married to a resident alien who both moved abroad halfway through the tax year?

I am a US citizen. My husband is a NZ citizen, who lived in the US for the past 7 years on student visas. We elected to have him treated as a US resident for tax purposes so we could file jointly once we got married. We moved together in June 2021 to Southeast Asia, where he is employed, and we did not earn any income from US sources after we moved.

Does his status as "US resident for tax purposes" continue even while neither of us is living in the US? (Meaning we would need to pay US tax on the income he earns abroad?)

310

Expert Alumni

Mar 19, 2022 5:12:33 AM

Yes. unless revoked.

Once you make the choice to treat a nonresident spouse as a resident, the choice for federal income tax and withholding purposes applies to all later years unless suspended or ended in one of the ways shown below:

Revocation by either spouse
Death of either spouse
Legal separation
Inadequate records

For instructions on revoking the choice see Ending the choice.

Why sign in to the Community?

How to file for a US citizen married to a resident alien who both moved abroad halfway through the tax year?