Married filing joint return: Elect to file return with nonresident alien spouse
The IRS Form 1040 instructions state:
Generally, a married couple can't file a joint return if either spouse is a nonresident alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of the tax year, you can elect to be treated as a resident alien and file a joint return.
- Go to the1040screen, in theGeneralfolder.
- Enter code2for married filing joint.
- Select a code fromElect to file joint return with nonresident alien spouse.note
- If you make this election in the 1040 screen, don't make the same election in the Elect screen, in the Elections folder, because this might print duplicate elections.
- By making this election, you also automatically make the same Section 6013(g) election on theACA Taxscreen, located in the Taxes folder, for Form 8690, Net Investment Income Tax.
