1.5 Nonresident Alien Spouse

If you are married and at the end of the year one of you is a U.S. citizen or resident alien (1.18) and the other spouse is a nonresident alien (1.16), a joint return may be filed only if both of you make a special election to treat the nonresident alien spouse as a US. resident, which means you will both be taxed on your worldwide income. The same rule applies if one spouse is a “dual status” taxpayer for the year. Thus, if you are a U.S. citizen and your spouse is a nonresident alien at the beginning of the year who becomes a resident during the year, the special election must be made to file jointly. The election is made by attaching a signed statement to the joint return, indicating your intent to be treated as full-year U.S. residents. If you and your spouse make the election, you must keep books and records of your worldwide income and give the IRS access to such books and records.

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image Filing Tip
Election To File a Joint Return
Where a U.S. citizen or resident is married to a nonresident alien, the couple may file a joint return if both elect to be taxed on their worldwide income. The requirement that one spouse be a U.S. citizen or resident need be met only at the close of the year. Joint returns may be filed in the year of the election and all later years until the election is terminated.
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If the election ...

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