If you are married and your spouse is a nonresident alien at any time during the year, special rules apply when filing your federal tax return. In most cases, a couple cannot file a joint return unless both spouses are considered U.S. residents for tax purposes.
Your spouse must have a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) to file either a joint or separate return. To obtain one, your spouse must file Form SS‑5 (for an SSN) or Form W‑7 (for an ITIN).
Married Filing Jointly
If you are a nonresident alien or dual‑status alien married to a U.S. citizen or resident at the end of the tax year, you may elect to be treated as a U.S. resident and file a joint return.
Steps to file jointly
- Apply for an SSN or ITIN for your spouse.
- Enter a placeholder SSN/ITIN (for example, 400‑XX‑XXXX) in the software to begin the return.
- In the Basic Information section, provide the requested personal details.
- On the Additional Information page, check the box indicating that the primary taxpayer is treating a nonresident alien or dual‑status alien spouse as a U.S. resident for the entire tax year.
Required documents
When filing jointly, you must submit:
- Original or certified copies verifying your spouse’s age, identity, and citizenship
- A copy of the SSN or ITIN application (Form SS‑5 or Form W‑7)
Because these documents must be mailed to the IRS, you must print and mail your return.
Married Filing Separately
If you choose Married Filing Separately and your spouse does not have an SSN or ITIN:
- Enter a placeholder SSN/ITIN to create the return.
- The resident spouse must print, sign, and mail the return because the IRS requires an SSN/ITIN for every person listed on the return.
- After printing, remove the placeholder and replace it with NRA (Non‑Resident Alien).
- Include all required supporting documents, such as W‑2s and 1099s.