Yes, you can choose to treat the nonresident as a U.S. resident and file a joint tax return. Please be aware, that 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.
To make the choice attach a statement to your paper return (you can't e-file), signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information:
- A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of the tax year, and that you choose to be treated as U.S. residents for the entire tax year
- The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)
Please see IRS Nonresident Alien Spouse for more details.
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