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Is there a new procedure for Non-Resident Alien Spouse on Tax Return?

It used to be that I would print out the tax return and, in the place, where her social security number would go, I write "NRA" for non-resident alien, since she doesn't have one. But now, it shows this: 

 

https://imgur.com/a/7CdKRKD 

 

In case you can't or don't want to open that link to view the image, this is what the Filing Status section looks like now: 

 

Filing Status-Check only one box.
-Single
-Married filing jointly (even if only one had income)
-Married filing separately (MFS)
-Head of household (HOH)
-Qualifying surviving spouse (QSS)

 

If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child’s name if the qualifying person is a child but not your dependent: (Then it lists my spouse's name)

 

(Here is where my big question is, it then says:)
If treating a nonresident alien or dual-status alien spouse as a U.S. resident for the entire tax year, check the box and enter their name (see instructions and attach statement if required)

 

What instructions? What statement if required? Do I still need to write in NRA?

 

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2 Replies
Vanessa A
Employee Tax Expert

Is there a new procedure for Non-Resident Alien Spouse on Tax Return?

When you are married you can choose to treat your Non Resident Alien spouse as a US Resident for tax purposes even if they don't live in this country. If doing so, your spouse would need to agree to be treated as a US Resident for tax purposes. If your spouse chooses to be treated as an US resident for tax purposes, and you want to file as Married Filing Joint, you can apply for an ITIN when you file your return.  You would need to include their income FROM ALL SOURCES WORLDWIDE (not just what they earned in the US) on your return as well and they would be taxed on it. If you choose filing jointly, you will need to print and mail your return along with the W-7 which is an application for an ITIN and any other required documents to the address in the instructions

 

Or you can continue to do it the way you have been doing it and printing and mailing your return and writing NRA on it.  Some people are able to e-file by following these instructions, while others are not, so if you want to attempt to e-file you can do the following. 

 

Make sure you put a check mark in the box that says My spouse is a Non-Resident alien in the My info section. When you get to the end and try to transmit the return, ignore the e-file errors regarding your NRA spouse and select transmit your return. If that does not work you will need to print and mail your return and write NRA (Non Resident Alien) in the space for her SSN. 

 

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Is there a new procedure for Non-Resident Alien Spouse on Tax Return?

Thank you so much!

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