Married in a different country, how do I file tax jointly with my non-resident alien spouse

[Jerry019]

Hi there,

I'm a tax resident and got married last July in another country. My wife is a non-resident alien and she did not come to the US until the end of last year. Here are my questions:

1. Can I still file tax jointly if she's not in the US most of the year? 

2. If we can file jointly, I know she needs to report her global income. Shall we report her whole year income or half year? Because we got married in the middle of the year. 

3. To file the global income, Shall we use 1040 or 1040NR? 

[Bsch4477]

https://www.irs.gov/individuals/international-taxpayers/nonresident-spouse

[DaveF1006]

Yes, you may file jointly or separately.  I will give you the complete instructions on how to do this after answering your questions.

If you decide to file jointly, you will need to include her global income for the entire year even though you got married during the year. Since you are a resident alien in 2023, you will file a 1040.  Here is the procedure for filing jointly or separately.

1. Prepare your return in TurboTax.
2. When you get to the Let’s get ready to e-file screen, select File by Mail.
3. Attach a statement to your return, signed by each of you that states that one of you is a U.S. citizen and the other is a nonresident alien and that you’re electing to both be treated as U.S. residents for tax purposes. Include the full name, address and Social Security number (or Individual Taxpayer Identification Number) of each spouse. This won’t affect the immigration status of the nonresident alien.
4. Mail the return to the address on the instruction sheet that prints with the return.

If your spouse doesn’t have a Social Security number or ITIN, you’ll need to apply for one when you mail in your return. To do this, follow steps 1–3 above and then do this:

1. Fill out Form W-7 and attach it to your return, as well as all necessary documentation. Click on the link to download a pdf copy to fill out and attach to your return.
2. Mail the return to the address specified in the Form W-7 instructions.

Note: TurboTax will give you an error regarding the missing Social Security number for your spouse. You can ignore the error since you’re printing your return.

If you wish to file separately:

1. Prepare your return in TurboTax.
2. When you get to the Let’s get ready to e-file screen, select File by Mail.
3. TurboTax will give you an error regarding the missing Social Security number or ITIN for your spouse. Proceed to print with the error, but write Nonresident Alien or NRA in the space for your spouse’s Social Security number before mailing in your return.
4. Mail the return to the address on the instruction sheet that prints with the return.

If you wish to electronically file in future tax years, you will need to have a signed W7 form attached to your return.

Filing Options for Filing a Return with a Non-Resident Spouse

[rustyandmarcela]

Thank you for this helpful information. So, I can apply for an ITIN now (Jan 2025), receive it in a couple of months and use it to file 2024 taxes with my non-resident foreign spouse?

[KrisD15]

No, you cannot apply nor obtain an ITIN (Individual Tax Identification Number) and file later.

A person must prove a need for an ITIN and that reason must be to file a tax return. A copy of a federal tax return must be attached to Form W-7 (the application)

TurboTax has been updated for tax year 2024 and you should be please with how it now handles this situation. 

Since this is the first year-

Start your return in the TurboTax program.

When you enter the information concerning the non-resident spouse, select the box indicating they are "nonresident or dual-resident" and a drop down will open to indicate if you both are electing to treat them as a resident for tax reporting purposes.

(If you both DO NOT want to make this election (remember that you will need to report all worldwide income of you both) you must select "No" for this election. Selecting "No" means you would need to file Married Filing Separately (or in some cases, Head of Household) .

To continue with the election, continue through the interview. 

There are many great "See More Help" dialog boxes to help you along the way.

Use 999-88-9999 for their Social Security Number to get through the TurboTax program, but you will later white-out that number after you print the return. 

Continue through the interview. If your spouse has Foreign Income, you will need to report that, but you will also have an option to take a credit for the foreign tax on that income OR you might be able to exclude the income. TurboTax will help explain the difference and suggest which would be best for your situation. 

When the program asks, select that the spouse is NOT a US Citizen, but also select that they ARE a Resident Alien. If you are making this election, the spouse is considered a Resident Alien for tax filing purposes.

When the return is finished, you will need to print that return, white out the erroneous social security number, and mail the return. 

YOU WILL NOT MAIL THIS RETURN TO THE TYPICAL IRS OFFICE FOR YOUR ADDRESS, instead you will both sign the statement that TurboTax provides, and also complete Form W-7. Mail the package to the ITIN office in Austin Texas. The address is on the instructions for Form W-7. 

After this first year, you will get an ITIN and have the ability to efile for future years. 

Link to W-7 and Instructions 

IRS info for filing with nonresident spouse