Foreign National Filing Status
Check Out Our Other Tax Guides!
Get all the information you need for your next tax season, all in one place
Filing Status
Choosing the proper filing status is important because it is used to determine what tax rate schedule you will use for your effectively connected income. An explanation of filing status is in Chapter Five of IRS Publication 519. It is also discussed in the Instructions to Form 1040NR.
If you are single on the last day of the tax year, choose "Single" at the top of Form 1040NR in the space next to "Filing Status." Married foreign nationals who are residents of Canada, Mexico, or South Korea, who have dependent children, and who did not live with their spouse for at least the last six months of the tax year, may be able to file as single.
The benefit of this is that single rates are lower than married filing separate rates. If you are in this category, see the additional requirements in the Instructions to Form 1040NR. 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 Form 1040NR jointly with your spouse. Married filing jointly is not an option on Form 1040NR; 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 are married to a citizen or resident of the United States, you can make a special election to file a joint resident return (Form 1040) with your spouse and you will be treated as a U.S. resident for the entire year.
IRC Sec. 6013(h).
An election is available to file a joint resident return (Form 1040) with your spouse and be treated as a U.S. resident for the entire year in the year you become a resident (are a resident at the end of the year) if your spouse is also a resident at the end of the year. This election is available if either you or your spouse, or both of you, are dual-status aliens.
Under either of these elections, you can claim the standard deduction, spousal and dependency exemptions (for years before 2018), and other tax benefits available to U.S. citizens and residents. However, you are subject to worldwide income tax for the entire calendar year. To reduce or eliminate double taxation, the foreign tax credit is generally available to claim against foreign taxes paid on foreign source income.