Filing US taxes when married to a non-US spouse
Updated on March 04, 2025
Reviewed By
Febb Borje, a tax professional with 11 years of expat tax experience, specializes in US tax preparation, tax planning, and tax advice for US citizens and Green Card holders living and working in Australia.
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Table of Contents
If you’re married to someone who isn’t a US citizen or Green Card holder, you’ve got two ways to file your US taxes: separately or jointly. You can stick with filing separately and keep your spouse out of it, or you can file jointly, but that brings their income into the US tax system.
What are the tax filing options when married to a non-US spouse?
If you don’t make any special election with the IRS, you’ll be filing as “Married Filing Separately” by default. That just means you report your income and leave your spouse’s out of it. They don’t have to get a tax ID or deal with the IRS at all.
This is the simpler option and keeps their foreign income off your radar. But, the downside is you’ll miss out on some tax credits and deductions. You’ll also probably pay a higher tax rate compared to filing jointly.
What’s involved with filing jointly?
You can choose to file “Married Filing Jointly”, even if your spouse isn’t a US person for tax purposes. But you’ll both need to agree to treat your spouse as a US resident for tax reasons, and that means their worldwide income gets pulled into your return.
To do this, you attach a signed statement to your tax return saying you’re both making that choice. It’s called a Section 6013(g) election.
Can I claim my non-US spouse as a dependent on my tax return?
You might be able to, but only if a few boxes are checked. This option is mostly for folks who don’t want to file jointly and whose spouse has no income.
If your nonresident spouse doesn’t qualify as a dependent, you can still choose to treat them as a US resident for tax purposes and file a joint return instead.
To list your nonresident alien spouse as a dependent, all of the following need to be true:
- Residency or Citizenship Status: Your spouse must be a US citizen, US national, or a resident of Canada or Mexico. If they don’t fall into one of these categories, you won’t be able to claim them.
- Income Threshold: Their gross income for the year must be less than the personal exemption amount. Even though personal exemptions are currently suspended (through 2025), this income test still applies when determining dependency.
- Support Test: You must have provided more than half of their total support for the year; this includes basic living expenses like food, housing, and medical care.
- Joint Return Test: Your spouse cannot have filed a joint return with another individual. Doing so makes them ineligible to be claimed as a dependent.
- Tax Identification Number: To be claimed, your spouse must have either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN).
Which tax filing option is best for me? Let a tax specialist help you find out.
What is an ITIN and how can my nonresident spouse get one?
An ITIN (Individual Taxpayer Identification Number) is a tax ID that the IRS gives to people who aren’t eligible for a Social Security Number but still need to be listed on a US tax return.
If your nonresident spouse is going to be included on your return either because you’re filing jointly or claiming them as a dependent, they’ll need an ITIN.
What’s the ITIN actually used for?
The IRS uses the ITIN to keep track of taxpayers who aren’t eligible for Social Security Numbers. It doesn’t let your spouse work in the US or get Social Security benefits, and it doesn’t affect their immigration status. It’s strictly for tax filing.
What documents are needed for verification?
To apply for an ITIN, your spouse will need to:
- Fill out Form W-7. That’s the official ITIN application.
- Include your federal tax return. The W-7 has to be submitted with the first return that includes your spouse.
- Provide identity documents. A valid passport usually does the trick. It needs to be either the original or a certified copy from the issuing agency.
- Send everything to the IRS. You can either mail it all to the IRS yourself or go through a Certifying Acceptance Agent (CAA), which helps avoid mailing original documents.
It usually takes about 7 to 11 weeks to get the ITIN, but that can stretch out longer during tax season.
FAQ'S
Should I elect to treat my foreign spouse as a US resident for tax purposes?
You can, but only if you want to file jointly. This means reporting both your incomes, including theirs from abroad. It may lower your taxes, but it adds more paperwork.
What documents do I need to file taxes with a non-US spouse?
Can I undo the choice to treat my spouse as a US resident?
Does my non-US spouse need an ITIN if I file separately?
Will filing jointly mean more reporting for foreign accounts?
