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Married joint filing after substantial days test is met

I am a Non-US citizen tax resident starting this year that has met the substantial days test (5+ years in US). My wife has not met that test yet (3+ years in US). 

I am filing with my wife would she also be counted as tax resident and can we file married file jointly?

Also would she be eligible for covid relief checks?

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2 Replies
ErnieS0
Expert Alumni

Married joint filing after substantial days test is met

Resident aliens can choose to file jointly with a non-resident alien. If you do so, all your combined worldwide income will be taxable on your return.

 

Your other option is to file married filing separate (you cannot file single). Your wife may or may not have to file a U.S. tax return. She would file a Form 1040-NR, married filing separately (if you don’t file joint). She can use Sprintax.

 

You can file a joint tax return if you are a U.S. citizen and are married to a nonresident spouse.

And you can use TurboTax and file a regular Form 1040. Your wife will need an ITIN or Social Security number to e-file.

 

If you make this choice, the following rules apply:

  • You and your spouse are treated, for federal income tax purposes, as U.S residents for all tax years that the choice is in effect. However, for Social Security and Medicare tax withholding purposes, the nonresident alien may still be treated as a nonresident alien. Refer to Aliens Employed in the U.S. – Social Security Taxes.
  • You must file a joint income tax return for the year you make the choice (but you and your spouse can file joint or separate returns in later years).
  • Each spouse must report his or her entire worldwide income for the year you make the choice and for all later years, unless the choice is ended or suspended.
  • Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect. However, the exception to the saving clause of a tax treaty might allow a tax treaty benefit on certain specified income.

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Married joint filing after substantial days test is met

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