Spouse lives outside the U.S.: file jointly or separately?
If your spouse is a nonresident alien living outside the United States, you generally file as married filing separately. You can file jointly if you both choose to treat your spouse as a U.S. resident, but then your spouse's worldwide income is reported to the IRS. With a qualifying person, you may be able to file as head of household instead.
Having a spouse abroad doesn't change whether you have to file, but it does change your options. According to the IRS, a married couple generally can't file a joint return if either spouse was a nonresident alien at any time during the year. There are three paths: file as married filing separately, which is the default; choose to treat your spouse as a U.S. resident and file jointly, which means reporting both spouses' worldwide income; or, if you have a child or another qualifying person, file as head of household. To file jointly, your spouse needs a Social Security number or an ITIN. This guide compares the options.
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Who is a nonresident alien spouse?
For the IRS, a person who isn't a U.S. citizen is a nonresident alien unless they have a green card (lawful permanent residence) or meet the substantial presence test, which counts days spent in the United States. A spouse who lives in another country without a green card is almost always a nonresident alien. IRS Publication 519 explains both tests.
This guide is for the case where you are a U.S. citizen or resident and your spouse is a nonresident alien.
The default: married filing separately
If you make no election, you file as married filing separately and report only your own income. What your spouse earns outside the United States doesn't go on your return.
According to Publication 501, if your spouse doesn't have and isn't required to have a Social Security number or ITIN, you enter "NRA" in the space for their number on your separate return. The 2025 standard deduction for married filing separately is $15,750. This status also limits several credits, as we explain in "Married filing jointly vs. separately".
The election: treat your spouse as a resident and file jointly
According to the IRS, if at the end of the year you are a U.S. citizen or resident and your spouse is a nonresident alien, you can choose to treat your spouse as a U.S. resident for the entire year and file a joint return. The 2025 standard deduction on a joint return is $31,500.
- How it's made: on Form 1040 you check the box for this choice in the filing status section and enter your spouse's name. For the first year, you attach a statement signed by both spouses, with each spouse's name, address and identification number, declaring that on the last day of the year one of you was a nonresident alien and the other a U.S. citizen or resident, and that you both choose to be treated as residents for the entire year.
- Your spouse needs a Social Security number or an ITIN.
- You both must report your entire worldwide income to the IRS, not just U.S. income.
- Neither of you can claim tax treaty benefits as a resident of another country.
- The choice carries over to later years: after the first year, you can file jointly or separately. It's suspended for any year in which neither of you is a U.S. citizen or resident.
- It ends if either of you revokes it, if one spouse dies, on legal separation, or if the IRS ends it for inadequate records. Once it ends, neither of you can make it again.
- It can also be made on an amended joint return (Form 1040-X).
The ITIN your spouse needs
To file jointly, your spouse needs a Social Security number or an ITIN. If they can't get a Social Security number, they apply for an ITIN with Form W-7, checking box e (a spouse electing to file a joint return with a U.S. citizen or resident). The W-7 generally goes in together with the joint return, and the IRS takes about 7 weeks to respond, or 9 to 11 weeks from January 15 to April 30 or when applying from abroad.
Vordana Tax does not prepare Form W-7. We explain the IRS process in "Form W-7: how to apply for an ITIN", and, if your spouse's ITIN has expired, in "How to renew an expired ITIN with Form W-7".
Can I file as head of household?
Possibly. According to Publication 501, you are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you don't choose to treat them as a resident. But your spouse isn't a qualifying person.
So you still need the other requirements: you paid more than half the cost of keeping up your home for the year, and you have a qualifying person, such as your child who lived with you for more than half the year. The 2025 standard deduction for head of household is $23,625. The full requirements are in "Head of household filing status requirements". Without a qualifying person, you file as married filing separately.
Comparing the options
- Married filing separately: only your income; a $15,750 standard deduction for 2025; your spouse needs no ITIN if not required to have one; fewer credits.
- Head of household: only your income; a $23,625 standard deduction for 2025; you need a qualifying person, who can't be your spouse, and must pay more than half the cost of your home.
- Jointly, with the election: a $31,500 standard deduction for 2025 and the joint tax rates; your spouse needs an SSN or ITIN; both spouses' worldwide income is reported, and the choice carries into later years.
- If your spouse earns little or nothing abroad, filing jointly usually comes out ahead. If they earn a lot, it can cost more. The safest way is to figure your tax both ways before you decide.
What about the Child Tax Credit and the EITC?
On a joint return, the Child Tax Credit is available as long as one spouse has a Social Security number valid for work and the other has an SSN or ITIN issued in time; each child needs their own valid SSN. For the EITC on a joint return, though, both spouses need a valid SSN: if your spouse has an ITIN, the joint return can't get it.
If you file separately, you generally can't get the EITC. According to Publication 596, there is an exception for spouses who live apart: if a qualifying child lived with you for more than half the year and you lived apart from your spouse for the last 6 months of the year, you can claim it. More in "Married with one ITIN and one SSN: how to file".
When to talk to a tax expert
The choice to treat your spouse as a resident has effects that last for years and can't be made again once it ends, so it's worth going over carefully. If your situation includes a spouse outside the United States, you can open "Help from our staff" inside your return to talk to or chat with a tax expert before you file. Expert help is an optional paid service.
Questions
My wife lives abroad. Can we file jointly?
Yes, if you both choose to treat her as a U.S. resident for the entire year, attach the statement signed by both of you, and she has a Social Security number or an ITIN. But then her income abroad is also reported to the IRS.
Can I file as single if my wife lives in another country?
No. You are still married for the IRS. You generally file as married filing separately, or as head of household if you have a qualifying person and meet the other requirements.
My spouse has no ITIN or Social Security number. What goes in their number space?
If you file separately and your spouse isn't required to have a number, Publication 501 says to enter "NRA" in that space. To file jointly, though, your spouse needs an ITIN or a Social Security number.
Do I have to report my spouse's foreign income?
Only if you choose to file jointly by treating your spouse as a resident. Then you both report your worldwide income. If you file separately, you report only your own.
Can I claim my spouse as a dependent?
No. A spouse is never your dependent, and for head of household your spouse isn't a qualifying person either.
If we choose to file jointly this year, do we have to every year?
No. The choice stays in effect, but after the first year you can file jointly or separately. While it's in effect, you both report your worldwide income. If you end it, you can't make it again.
Does Vordana Tax prepare Form W-7 for my spouse?
No. Vordana Tax does not prepare Form W-7: your spouse applies with the IRS. If you have questions about your situation, you can talk to a tax expert as an optional paid service.
Sources
This guide is general information. Your situation may differ; the IRS's instructions are the final word.
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