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.