Married Filing Joint - Spouse of Nonresident Alien or Dual-Status Alien Treated as Resident
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Under IRS rules, a married couple generally cannot file a joint return if either spouse was a nonresident alien during the tax year. However, when one spouse is a U.S. citizen or resident alien and the other is a nonresident alien, the couple may choose to file jointly by electing to treat the nonresident spouse as a U.S. resident for the entire year. This election results in both spouses being taxed on worldwide income, and neither may claim treaty benefits based on nonresident status. The election is made by attaching a signed statement to the first joint return. The 2025 version of Form 1040 also includes a checkbox that allows taxpayers to indicate they are making this election.
If the nonresident spouse does not have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), they must obtain one to file jointly.
To indicate that you would like to treat your nonresident alien spouse as a resident alien for purposes of e-filing your return, follow the steps below.
Online
Dashboard
From within your TaxAct return, click Resources.
On smaller devices, click the menu at the top left corner of your screen, then make your selection.
Under My Return, click Federal Search.
Click the Miscellaneous Topics drop-down, then click Nonresident Alien Spouse Election.
Review the information page and then check the box Check here if you will be attaching a PDF statement to make the choice to treat a nonresident spouse as a U.S. resident. Click Continue.
The actual attachment of the PDF will be done during the e-file steps.
Classic
From within your TaxAct return, click Federal.
On smaller devices, click the menu at the top left corner of your screen, then make your selection.
Click the Miscellaneous Topics drop-down, then click Nonresident Alien Spouse Election.
Review the information page and then check the box Check here if you will be attaching a PDF statement to make the choice to treat a nonresident spouse as a U.S. resident. Click Continue.
The actual attachment of the PDF will be done during the e-file steps.
Desktop
From within your TaxAct return, click Federal.
Click the Miscellaneous Topics drop-down, then click Nonresident Alien Spouse Election.
Review the information page and then check the box Check here if you will be attaching a PDF statement to make the choice to treat a nonresident spouse as a U.S. resident. Click Continue.
The actual attachment of the PDF will be done during the e-file steps.
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