Yes if you were considered a resident alien for the 2015 tax year.
If you considered a nonresident alien for 2015 and you were married before Dec. 31, 2015, you are considered married for the entire year and you can choose to choose to treat your wife as a resident alien on your tax return. You will need to include all of her worldwide income in USD on your tax return but she will need to apply for an Individual Taxpayer Identification Number (ITIN) using
Form W-7 (Click ITIN)
Additionally, if you file as married filing jointly and
your NRA spouse lives outside the US and meets the Bona
Fide Residence Test, your NRA spouse might be
able to claim an IRS
- Foreign Earned Income Exclusion that
would exclude a portion of your NRA spouse's foreign source income (up to
$100,800 for 2015). TurboTax will guide you on taking the foreign earned
income exclusion when you enter your NRA spouse's foreign source income under
Federal Taxes> Wages and Income>I'll choose what I work on (or jump to
full list)> Less Common Income (show more)> Foreign Earned Income and
Exclusion
Here in some additional information that you will need to consider when filing married filing jointly with a NRA spouse
- 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 Non-Citizen Spouse
and Children On Your Taxes
- 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
- 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
