If you married to a nonresident alien (NRA) and you are filing as married filing jointly, your state of residence will also be his state of residence.
According to the
IRS, if you are a U.S. citizen or resident alien married to a nonresident
alien (NRA), you are considered “Married Filing
Separately” unless you qualify for a different filing status. (see US Tax Guide for Aliens for
additional information)
So you have three main options for filing:
However, if your
spouse meets the Substantial
Presence Test (SPT) or the green
card test, he may be considered a dual status alien so you will want to
choose the married filing jointly option (and include a statement with your
return as described below). If he does not meet either of these tests and
has no US source income you may want to choose married filing separately
(Option 1 or 2) but can choose married filing jointly (Option 3) if you
want.
- Option 1 -
Married Filing Separately (includes head of household (HoH), if you have a
"qualified relative"- see US citizens and Resident
Aliens Abroad - Head of Household) and you take no exemption for your NRA spouse
- leave NRA spouse's SSN blank
and print a paper copy of your tax return
- hand-write "NRA"
in all of the places on your tax return that require your NRA spouse's
SSN (IRS - Married Filing
Separately)
- mail in your return (you
will not be able to efile your tax return so choose "file by
mail" in TurboTax)
- Option 2 -
Married Filing Separately (or HoH) and you claim an exemption for your NRA
spouse (You can
claim an exemption for your spouse only if your spouse had no US source
income, isn't filing a US tax return, and isn't the dependent of another
person other than yourself)
- leave NRA spouse's SSN blank
and print a paper copy of your tax return
- apply for NRA spouse’s
Individual Taxpayer Identification Number (ITIN) using Form
W-7 (Click ITIN)
- mail in your return per
instructions below with Form W-7 attached (you will not include a married
filing jointly declaration statement)
- Option 3 -
Married Filing Jointly and you claim an exemption for your NRA spouse. (your NRA spouse
will be treated as a US resident alien for US tax purposes and all of your
spouse's worldwide income in USD will be subject to taxable as a US
citizen or resident alien. Click here for more information about claiming a non-citizen spouse
on your tax return ).
- leave NRA spouse's SSN blank
and print a paper copy of your tax return
- attach a statement, signed
by both spouses, to your joint return for the first tax year for which
the choice applies (Nonresident
Spouse Treated as a Resident). It should contain the following information:
- A declaration that
one spouse was a non-resident alien and the other spouse a U.S. citizen
or resident alien on the last day of your 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.
apply
for NRA spouse’s Individual Taxpayer Identification Number (ITIN) using Form
W-7 (Click ITIN)
- attach a copy of your Form
W-7 (along with the necessary supporting documents) to your tax return
(For the supporting documents, one option is for your spouse to get a
certified copy of his/her passport which will need to be
included with your tax return filing. Have your NRA spouse check with
his/her local embassy regarding this certified copy) Click here for
IRS website ITIN - Frequently Asked
Questions
- your mail your tax return
along with your declaration statement (if filing as married filing
jointly), Form W-7 and supporting documents to the IRS. According to
the IRS, because you are filing your tax return as an attachment to your (ITIN) application, you should not
mail your return to the address listed in the Form 1040, 1040A or 1040EZ
instructions. Instead, send your return, Form W-7 and proof of identity
and foreign status documents to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
You may also apply using the services of an IRS-authorized Acceptance Agent or visit some key IRS Taxpayer Assistance Center in lieu of mailing your
information to the IRS in Austin
