Married to a non-US citizen? Your guide to US tax filing
Are you an American expat filing taxes married to a non-US citizen? Straightening out the complex world of international taxation can feel like untangling your old iPod headphones blindfolded, while you’re dressed as Edward Scissorhands for Halloween.
While love and romance don’t care for such trivialities as nationalities and borders, dollars, or documentation, the taxman is much less sentimental.
Lucky for you – we're here to help you straighten things out, while keeping you on the right side of Uncle Sam.
Understanding your filing status options
When you're married to a non-US citizen, the IRS has a bunch of guidelines. To put it simply, you have got options, and each comes with its own pros and cons:
- Married Filing Separately (MFS)
- Married Filing Jointly (MFJ)
- Head of Household (HOH)
Let's break these down:
- Married Filing Separately: This tends to be the go-to choice when your nonresident alien spouse (don’t let them hear you calling them that) doesn't have a US tax presence. You can have your cake and eat it, too – you maintain your marital status for tax purposes without pulling your spouse into the US tax net.
- Married Filing Jointly: If you're feeling generous (read: strategic), you can elect to treat your non-US spouse as a resident for tax purposes. This can unlock some juicy tax benefits, but be warned – it's a one-way street, and once you’ve gone for it, no U-turns are allowed.
- Head of Household: Got dependents? This might be your golden ticket. This route offers more favorable tax rates than MFS and doesn't require your spouse to become a US tax resident.
Choosing the right tax filing, while maybe not particularly fun, the right choice greatly enhances your overall experience. Do it right the first time and save yourself a bunch of pain in the back end. For more insights on filing statuses, check out our guide to expat tax filing.
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Is your foreign spouse a US resident (for tax purposes)?
Before you start crunching numbers, it’s essential to determine first if your spouse is considered a US resident for tax purposes. The IRS uses two tests for this:
- Green card test: Simple question – does your spouse have a green card? If yes, they are treated as a US resident for income tax purposes.
- Substantial presence test: This one's a bit trickier. It's based on a couple of factors – more detailed info on the Substantial Presence test here.
However, we’ve summed it up in this quick breakdown:
Your spouse must be present in the US for:
- at least 31 days during the current year, AND
- 183 days over the three-year period, which includes the current year and the two years before that.
Need a simple trick? You can use the following equation:
- 1 day = 1 day in the current year
- 1 day = 1/3 (one-third of a) day in the prior year
- 1 day = 1/6 (one-sixth of a) day two years prior
Still clear as mud? Let’s use a couple of examples:
If you, the nonresident alien spouse, were here 100 days in 2024, 30 days in 2023, and 120 days in 2022, the calculation is as follows:
- 2024 = 100 days
- 2023 = 30 days/3 = 10 days
- 2022 = 120 days/6 = 20 days
Total = 130 days – so you would not qualify under the substantial presence test and NOT be subject to US income tax on your worldwide income, and you will only pay tax on money earned while working in the US.
However, if you, again – the nonresident alien spouse, were here 180 days in 2024, 180 days in 2023, and 180 days in 2022, the calculation is as follows:
- 2024 = 180 days
- 2023 = 180 days/3 = 60 days
- 2022 = 180 days/6 = 30 days
Total = 270 days – so you would qualify under the substantial presence test and be subject to US income tax on your worldwide income unless another exception applies.
You can consult passport stamps if you’re unsure about dates you were in/out, but another great little trick is on your phone. If you use Google Maps, you can head into the app and tap your profile photo, then look for the Timeline option.
You can also do this from your desktop by heading to timeline.google.com – here, you can flick back through your history and manually count the days. As tedious as this sounds, it is nonetheless accurate provided you have your location settings switched on.
If your spouse passes either test, they're considered a US resident for tax purposes, opening the door to filing jointly.
Getting an SSN or ITIN for your foreign spouse
If you're leaning towards filing jointly or claiming your spouse as a dependent, keep in mind that you'll need to get them a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN).
These two options are pretty straightforward, here's what you need to do:
- For an SSN: If your spouse is eligible to work in the US, they can apply through the Social Security Administration.
- For an ITIN: If an SSN isn't an option, you can apply for an ITIN for those who do not have and are not eligible to get a Social Security number – such as a foreign spouse, using Form W-7.
To claim or not to claim: That is the question
Deciding whether to claim your foreign spouse as a dependent comes down to (aside from legal obligations) what works best for your specific situation, there is no simple one-size-fits-all answer. You should factor in the perks it can afford you, which can be quite lucrative, depending on your current tax situation. You might be able to claim them if:
- They have no US taxable income.
- You provide more than half of their support.
- They're not claimed as dependent by anyone else.
But remember, claiming your spouse can affect your own filing status and potentially your tax liabilities. It's not a decision to be made lightly and you can always consult the professionals to handle this for you.
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Conclusion
Filing taxes married to a non-US citizen doesn't have to be a nightmare. You can spare yourself the suffering by understanding your options, determining your spouse's tax residency status, and making informed decisions about filing status and dependency claims.
Remember, every expat's situation is unique. What works for your neighbors across the street might not work for you. That's why consulting with a tax professional who specializes in expat taxes is the best move. They can help you develop a strategy that's suited to your specific circumstances and ensure you're in compliance with US tax laws.
The complexities of international taxation shouldn’t have you tearing your hair out. With the right knowledge and guidance, you can tackle your US tax obligations head-on and get back to enjoying your international adventure. For more information on expat taxes, check out our comprehensive expat tax guide.
FAQ
Nice try, but no cigar. Even if your spouse is a nonresident alien, you're still married in the eyes of the IRS. Your options are Married Filing Separately, Married Filing Jointly, or potentially Head of Household if you qualify.
If you go the MFS route, you'll typically need to file Form 1040. Your nonresident alien spouse might need to file Form 1040-NR if they have US source income. Depending on your situation, you might also need to file Form 8938 to report foreign financial assets. It's like a tax form party, and everyone's invited!