I got married in 2024 in Portugal. My wife is not a US citizen/US resident. We are missionaries and live overseas for 11+ months of the year. Should I file as single?

[EggmanSoccer]

In Portugal they told her to file as a single. I was thinking to put married but filing seperately, but it asked for her social or US tax number, neither of which she has. What should I do?

[AmyC]

You are married so you must file as either married filing joint or married filing separate, if you lived together. Take a look at your options. 

See Nonresident Alien Spouse | Internal Revenue Service.

References:

• Filing Separately Without Spouse SSN
• Filing with Non Resident Spouse
• Tax Tips for Resident and Non-Resident Aliens

[EggmanSoccer]

Hi Amy,

Thank you for the quick response. When I am looking at filing Form W-7 at the IRS website, I see this:

https://www.irs.gov/tin/itin/how-to-apply-for-an-itin

3. Supporting documents

Provide proof of foreign status and identity and proof of U.S. residency for dependents with supporting documents.

She does not have proof of U.S. residency as we have never lived in the US since being married (visited once to see family) and are still overseas. In the next two years we will look at getting her a green card/citizenship while still overseas (there is an exception for foreign missionaries) so I could potentially refile the previous years once I have a SS for her. Would that work? My dad talked to a representative with H&R Block and he said that I need to file as a single if she has neither a SS or ITIN. Just wanted to verify since there is contradicting advice. Appreciate the help tremendously!

[Vanessa A]

If you are married, even if they have never been to the US, you cannot file single.  Your options are Married Filing Jointly or Married Filing Separately, unless you have dependents that live with you, then you can file as head of household. 

International Taxpayers-Filing Status If Married to a Nonresident Alien

Since your spouse has not been in the US, you would just need to prove her foreign status, not that she was a US resident. You can apply for an ITIN and file a joint return with your spouse.  US Residency applies more to dependents due to claiming different credits if they are in the US versus not in the US. 

Two supporting documents

If you don’t have a valid passport, you must submit two supporting documents:

• One to prove identity
• Another to prove foreign status

One document must show your photo. Exceptions: Dependents under age 14 (or under age 18 if a student).

Documents that prove identity or foreign status

• U.S. Citizenship and Immigration Services (USCIS) photo identification
• Visa issued by the U.S. Department of State
• Foreign military identification card
• National identification card
• Foreign voter’s registration card
• Civil birth certificate (required for applicants under age 18 without a valid passport)*
• Medical records (for dependents under age 6)*
• School records (for dependents under age 24 if a student)*

*May be used to prove foreign status only if documents are foreign.

Documents that prove identity only

• U.S. driver’s license
• U.S. military identification card
• Foreign driver’s license
• U.S. state identification card