Foreign National Filing Status
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Filing Status
Choosing the proper filing status for taxes is important because it determines which tax rate schedule applies to your effectively connected income. Your official filing status definition can be found in Chapter Five of IRS Publication 519, as well as in the Instructions to Form 1040NR. These resources also include a filing status chart that helps you understand your options.
If you are single on the last day of the tax year, you should select “Single” in the filing status section at the top of Form 1040NR. Certain married foreign nationals—specifically residents of Canada, Mexico, or South Korea who have dependent children and did not live with their spouse for at least the last six months of the tax year—may also be eligible to use the “Single” filing status.
The main advantage of this choice is that single tax rates are typically lower than married filing separately rates. If you qualify, review the additional requirements in the Instructions to Form 1040NR. However, if you are married on the last day of the tax year and your spouse is a nonresident alien, you do not have the option to file jointly on Form 1040NR. In this case, your filing status options are limited, and you must file as “Married Filing Separately.”
Foreign Nationals' Options to File a Joint Resident Return
IRC Sec. 6013(g).
If you are a nonresident alien at the end of the year and married to a U.S. citizen or resident, you can make a special election to file a joint resident return (Form 1040) with your spouse. In this situation, your filing status will be treated as a joint resident for the entire year.
IRC Sec. 6013(h).
If you become a U.S. resident during the year and your spouse is also a resident at the end of that year, you may elect to file a joint resident return (Form 1040). This option is also available if one or both of you are dual-status aliens.
Under either election, your filing status for taxes allows you to claim the standard deduction, spousal and dependency exemptions (for years before 2018), and other benefits normally available to U.S. citizens and residents. However, you must report worldwide income for the full year. To help reduce or eliminate double taxation, you can typically claim the foreign tax credit for foreign taxes paid on foreign-source income.