How to File Taxes Jointly with a Nonresident Spouse: Step-by-Step Guide

Step-by-Step Guide: How to File Taxes Jointly with a Nonresident Spouse

If you are a U.S. citizen or resident and your spouse is a nonresident alien, the IRS allows you to treat your spouse as a U.S. resident for tax purposes. This means you can file your tax return together (Married Filing Jointly), which may lead to lower taxes, more deductions, and potential benefits for immigration purposes.

Filing jointly is not just a tax decision—it can also serve as important financial evidence in the immigration process. When applying for permanent residency (green card), adjustment of status, or certain visas, USCIS often reviews financial records to confirm the legitimacy of a marriage. A joint tax return shows shared financial responsibility, which can strengthen your case during an immigration review.

Follow these steps carefully to file your taxes correctly and take advantage of potential tax and immigration benefits.

Step 1: Decide If This Option Is Right for You

Before you start, understand what this choice means:

✅ You and your spouse will file one tax return together (Form 1040).
✅ Your spouse’s worldwide income must be included in the tax return.
✅ You may qualify for a higher standard deduction, tax credits, and better tax rates.
✅ A joint tax return can serve as financial proof of your marriage for immigration purposes.
❌ Your spouse might lose some foreign tax benefits (e.g., tax treaty exemptions).

Best for You If:

• Your spouse has little or no income, or

• You want the benefits of Married Filing Jointly (lower tax rates, larger deductions).

• You want to provide stronger financial documentation for immigration purposes.

Step 2: Get a Taxpayer Identification Number for Your Spouse

The IRS requires every person on a tax return to have a Taxpayer Identification Number (TIN). Since your spouse is a nonresident alien, they won’t have a Social Security Number (SSN). Instead, they need an Individual Taxpayer Identification Number (ITIN).

How to Apply for an ITIN:

1. Fill out IRS Form W-7 – Application for an Individual Taxpayer Identification Number.

2. Provide identification documents – Your spouse must submit original or certified copies of their passport or other valid ID.

3. Attach the W-7 form to your tax return – You must send both the tax return and Form W-7 together to the IRS (more on this in Step 5).

Where to Send It?

• Mail it to the IRS ITIN Operations Center (listed on the Form W-7 instructions), OR

• Apply in person at an IRS Taxpayer Assistance Center or through a Certified Acceptance Agent (CAA).

📌 Important: It can take 6 to 10 weeks to get an ITIN, so apply early!

Step 3: Write the Election Statement

To officially choose to treat your spouse as a U.S. resident for tax purposes, you must attach a written statement to your tax return.

What to Write in the Statement?

💬 Example Statement:

"We, [Your Full Name] and [Your Spouse’s Full Name], elect to treat [Spouse’s Name] as a U.S. resident for tax purposes for the entire year [Tax Year]. We understand that this choice means we will file a joint tax return and report worldwide income for the full tax year. Both of us sign below to confirm our election."

🖊 Both you and your spouse must sign the statement.

Step 4: Prepare Your Joint Tax Return (Form 1040)

Now that you've decided to file jointly, follow these steps to complete your tax return:

1. Use Form 1040 (U.S. Individual Income Tax Return).

2. Check the "Married Filing Jointly" box in the Filing Status section.

3. Enter both your names and ITIN (or pending ITIN) for your spouse.

4. Report ALL income – including your spouse’s worldwide income.

5. Claim deductions and credits – You may qualify for:

   • Standard Deduction

   • Child Tax Credit (if you have children)

   • Earned Income Tax Credit (EITC)

6. Attach your signed Election Statement.

Step 5: Submit Your Tax Return & ITIN Application

Where to File?

If your spouse does not yet have an ITIN, you must mail:
✅ Your completed Form 1040 (tax return)
✅ Your Form W-7 (ITIN application) + supporting documents
✅ Your Election Statement

Send it to:

📬 Internal Revenue Service (IRS) ITIN Operations
Austin, TX 73301-0215 (USA)

💡 If your spouse already has an ITIN, you can e-file your tax return instead.

Step 6: Understand Future Tax Responsibilities

Once you make this election, it remains in effect for all future years unless you revoke it. This means:

✅ You must continue filing jointly unless you meet IRS rules for ending the election.
✅ Your spouse must continue reporting worldwide income on U.S. tax returns.
✅ If you want to cancel the election, you must file a special request with the IRS.

Final Checklist: Before You Send Your Tax Return

✅ Did you complete Form 1040 with “Married Filing Jointly” status?
✅ Did you attach the Election Statement (signed by both spouses)?
✅ If your spouse needs an ITIN, did you include Form W-7 and documents?
✅ Are all signatures on the tax return and forms?

Once everything is ready, mail your tax return before the tax deadline (April 15, unless extended).

Need Help? Contact Everwise Tax Services

Filing jointly with a nonresident spouse can be complex, especially when considering tax implications and immigration documentation requirements. At Everwise Tax Services, we specialize in reviewing, assessing, and preparing your financial situation to align with your tax and immigration process.

📞 Need expert help? Reach out to Everwise Tax Services for professional tax preparation and guidance. Visit www.everwisetax.com for more information.

By following this step-by-step guide, you can successfully file your taxes jointly with your nonresident spouse and maximize your tax and immigration benefits.