Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Unique Filing Status and Exemption Situations

Exemption for Nonresident Alien Spouse

Married Filing Separately Return

A U.S. citizen and nonresident alien spouse may choose to file separate returns.

The U.S. citizen can use the Married Filing Separately filing status and may be able to claim a nonresident alien spouse's personal exemption. The nonresident alien spouse, if required to file a return, would file Form 1040NR.

Volunteers can assist in the preparation of Form 1040 for the U.S. citizen, but must refer the spouse to a professional tax preparer.