Filing Status and Spousal Exemptions

All unmarried nonresidents must use the Single filing status.

Married nonresidents must use the Married Filing Separately status, even if their spouse is not present in the U.S. A nonresident alien who is married to a U.S. citizen or resident can choose to be treated as a resident and file a joint return (Form 1040EZ, Form 1040A, or Form 1040).

Review Publication 519 for more information on this choice.

The filing status determines which tax rate schedule will be used, so be careful to select the correct filing status.