Tax implications of a foreign spouse of a US citizen
Quick answer: US citizens married to foreign spouses have three filing options:
Married Filing Jointly if you make a 6013(g) election to treat your spouse as a US resident, Married Filing Separately (default status), or Head of Household if you have a qualifying dependent
When you're a US citizen married to a non-US citizen (nonresident alien), your tax filing status directly impacts your tax liability, available deductions, and reporting requirements. The Internal Revenue Service provides specific rules under Section 6013(g) that allow you to elect to treat your foreign spouse as a US resident for tax purposes, enabling joint filing.
This guide explains each filing option, eligibility requirements, and how to choose the most advantageous approach for your situation.
Expert help available: Married to a non-US citizen? Unsure which filing status to choose? Schedule your free consultation with our tax specialists.
What factors determine the best filing status for couples with a foreign spouse?
The decision on how to treat your foreign spouse for income tax purposes is a critical part of tax planning. Before choosing your filing status, evaluate these critical factors that directly impact your tax liability:
- Your spouse's US residency status
Whether your spouse is a nonresident alien (NRA), green card holder, or qualifies as a resident alien under the substantial presence test determines your default filing options. - Combined worldwide income sources
Consider both US and foreign income amounts. If your NRA spouse earns under $130,000 in foreign income that qualifies for FEIE, joint filing often reduces the overall tax burden. - Applicable tax treaties
Tax treaties between the US and your spouse's home country may provide exemptions or reduced withholding rates on certain income types, affecting whether joint or separate filing is advantageous. - Long-term residency plans
The 6013(g) election to treat an NRA spouse as a resident is difficult to revoke and remains in effect until formally terminated. Consider your spouse's plans for obtaining a green card or US citizenship. - Eligibility for tax credits and deductions
Filing jointly (MFJ) provides access to the Earned Income Tax Credit, Child Tax Credit, and education credits unavailable under Married Filing Separately status.
These factors all come into play when determining the most advantageous filing approach. Carefully weighing these factors will help you optimize your tax situation and avoid potential pitfalls.
Filing status options when married to a non-resident alien
When married to a foreign spouse, your filing status can make a significant difference to your tax obligations. Here are the main options available:
-
Married Filing Jointly (MFJ): This option requires making an election to treat the non-resident alien spouse as a US resident for tax purposes. Benefits include:
- higher standard deduction ($31,500 for the 2025 tax year)
- access to more favorable tax brackets and certain tax credits
- the ability to combine incomes, which can be beneficial if the foreign spouse has little or no income - Married Filing Separately (MFS): This is the default filing status for a US citizen married to a nonresident alien. While it’s straightforward to file, it often results in higher tax rates and the loss of certain tax credits and deductions.
- Head of Household (HOH): To qualify for HOH status, you must be considered unmarried for tax purposes, have a qualifying dependent (usually a child), and meet other IRS HOH criteria.
| Filing Status | Standard Deduction (2025) | Tax Rates | Eligible Tax Credits | When to Use | Spouse's Income Reporting |
|---|---|---|---|---|---|
| Married Filing Jointly (MFJ) | $31,500 | Most favorable (10%-37%) | EITC, CTC, education credits | Spouse has little/no foreign income; wants lower rates | Must report worldwide income |
| Married Filing Separately (MFS) | $15,750 | Less favorable (10%-37%) | Limited; no EITC, CTC | Spouse has significant foreign income | Only US-source income reported |
| Head of Household (HOH) | $23,625 | Better than MFS (10%-37%) | EITC, CTC, dependent care credit | Have a qualifying dependent; spouse lives abroad >6 months | No spouse income reported |
If your nonresident alien spouse earns less than $130,000 abroad and qualifies for the Foreign Earned Income Exclusion (FEIE), filing MFJ usually provides the best tax outcome.
Can I file jointly if my spouse has a green card or is a resident alien?
Short answer: Yes. If your spouse is a green card holder or resident alien, they're treated as a US resident for tax purposes. You can file jointly (MFJ) or separately (MFS) without needing a special election.
Imagine you are a US citizen married to a foreign spouse who holds a green card or qualifies as a resident alien. You may be thinking, can I file Married Filing Jointly (MFJ) if my wife lives abroad? Well, this status simplifies your tax filing process, as your nonresident alien spouse is treated similarly to a US citizen for tax purposes. Both of you are subject to US taxation on your worldwide income, including any income earned abroad.
You can choose to file your taxes jointly or separately. If you file Married Filing Jointly (MFJ), you benefit from a higher standard deduction ($31,500 for 2025) and potentially lower tax rates.
Additionally, you may qualify for tax credits like the Earned Income Tax Credit (EITC) or the Child Tax Credit (CTC), depending on your financial situation.
However, if filing jointly isn't advantageous (if your nonresident alien spouse has significant foreign income, for example), you can opt for Married Filing Separately (MFS). This option separates your tax liabilities but may limit access to certain deductions and credits.
Let’s say both of you qualify for the Foreign Earned Income Exclusion (FEIE). You could exclude up to $130,000 each (2025) of foreign income from US taxes, reducing your taxable income significantly.
A resident alien status significantly simplifies your tax filing process and provides more flexibility in choosing beneficial filing options. However, if your nonresident alien spouse resides in another country, you should consult tax treaties or a professional to address potential double taxation issues.
How do I file taxes if my spouse is a nonresident alien (NRA)?
Understanding NRA status and tax implications
When married to a nonresident alien spouse, your spouse's worldwide income isn't taxed by the US, but any US-source income must be reported. But, you may ask how does my foreign spouse have to pay US taxes? Essentially, you have two primary options. The key word here is treating. You can treat your spouse as a resident alien or as a nonresident alien for filing your taxes, each with its own implications, as we’ll explore below.
Option 1: Treating your spouse as a resident alien
The 6013(g) Election allows you to file jointly as Married Filing Jointly (MFJ) with your nonresident alien spouse, offering a higher standard deduction ($31,500 for 2025) and access to credits like the Earned Income Tax Credit (EITC). However, it mandates reporting both spouses' worldwide income on your US tax return.
To make this election, attach a signed statement to your joint tax return declaring one spouse as a US citizen or resident and the other as an NRA, with both spouses’ names, addresses, and Social Security Numbers (SSNs) or Individual Taxpayer Identification Numbers (ITINs).
For the first year, you must file jointly, but subsequent years allow for separate filing unless the election is revoked or terminated due to divorce, death, or other circumstances.
For example: Sarah, a US citizen, is married to Eduardo, an NRA with foreign income. They elect to treat Eduardo as a resident alien and file jointly, reporting their combined worldwide income, but benefit from lower tax rates and deductions available under MFJ status. If Eduardo qualifies for the Foreign Earned Income Exclusion (FEIE), his foreign income may be excluded from US taxation.
Option 2: Treating your spouse as an NRA
Making the decision for your nonresident alien spouse to file separately, lets you file as Married Filing Separately (MFS) status, keeping their foreign income off your US tax return. However, MFS has drawbacks: higher tax rates and limited access to credits and deductions. Note that the US-sourced income of the NRA spouse remains taxable.
Alternatively, if you meet certain conditions, such as paying more than half of household expenses and having a qualifying dependent – you may qualify for the Head of Household (HOH) status. HOH offers better tax rates and a higher standard deduction than MFS.
For example: John, a US citizen, is married to Adriana, an NRA with significant foreign income. To avoid including Adriana’s income on his return, John files as MFS and writes "NRA" where Adriana’s SSN would be required. While this simplifies their situation by excluding Adriana’s foreign earnings from US taxes, John faces higher tax rates due to the limitations of MFS status.
Some additional considerations
- If filing jointly or separately with an NRA spouse, they must obtain an ITIN if they don’t have an SSN, and here at Taxes for Expats, we can help you with this.
- Tax treaties between the US and your spouse’s home country may affect how their US-source income is taxed.
- Once you elect to treat an NRA spouse as a resident alien (6013(g) Election) for tax purposes, the decision remains in effect until formally revoked or terminated.
As you can see, each option has distinct advantages and drawbacks depending on your financial situation and goals.
Do I need an SSN or an ITIN for my foreign spouse?
Quick answer: You need an SSN or ITIN for your foreign spouse ONLY if you're filing jointly (MFJ) or claiming tax benefits that require their identification. If filing Married Filing Separately and not claiming your spouse, write "NRA" on your return instead.
This begs the question, can I claim my wife who lives overseas? Your foreign spouse will need either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) for tax purposes, depending on their residency status and work authorization:
| Document Type | Who Qualifies | How to Apply | Processing Time | Required For |
|---|---|---|---|---|
| SSN | Spouses authorized to work in the US | Form SS-5 at the Social Security office or the US consulate | 2-4 weeks | Work authorization + all filing types |
| ITIN | Spouses not eligible for SSN who need a tax ID | Form W-7 + tax return or via Certifying Acceptance Agent (CAA) | 7 weeks (by mail); 2 weeks (via CAA) | Filing jointly or claiming dependents |
When you don't need either:
If filing Married Filing Separately and not claiming your spouse on your return, you can write "NRA" in the space for your spouse's SSN/ITIN on Form 1040.
Get expert help with your foreign spouse tax filing
Filing taxes with a foreign spouse involves complex decisions about elections, income reporting, and documentation. Our enrolled agents and CPAs specialize in international tax situations and can help you:
- Determine the optimal filing status (MFJ, MFS, or HOH) for your situation
- Complete the 6013(g) election process correctly
- Obtain ITINs for foreign spouses
- Maximize deductions and credits while remaining compliant
Cross-border marriage, complex taxes?
We’ll help you sort it out
FAQ
Yes, but only if you make a 6013(g) election to treat your nonresident alien spouse as a US resident for tax purposes. Without this election, you must file as Married Filing Separately.
By default, you file as Married Filing Separately (MFS). However, you can choose Married Filing Jointly by making a 6013(g) election, or Head of Household if you have a qualifying dependent and meet specific IRS criteria.
No, you cannot claim your spouse as a dependent. However, if you file jointly (MFJ), you both benefit from a higher standard deduction ($29,200 for 2025). If filing separately, write "NRA" where the spouse's SSN is requested.
Only if you elect to file jointly (6013(g) election). With this election, both spouses must report worldwide income. If filing MFS, only your spouse's US-source income is taxable in the US.
A dual-status alien is someone who was both a nonresident and resident alien during the same tax year. This typically occurs in the year someone arrives in or departs from the US. Special filing rules apply; consult IRS Publication 519.
File Form 1040 for your income only. In the spouse information section, write "NRA" (nonresident alien) instead of an SSN or ITIN. You can only report your income; your spouse's foreign income is excluded, but their US-source income must be reported on Form 1040-NR
Yes, if you meet these conditions: (1) your spouse had no US gross income, (2) your spouse is not treated as a US resident, (3) you have a qualifying dependent, and (4) you paid more than half the cost of maintaining your home.
Only if filing jointly (MFJ) or claiming certain tax benefits. If filing MFS and not claiming your spouse, you can write "NRA" instead of a tax ID. For joint filing, apply for an ITIN using Form W-7.
