Residency through Marriage
Nonresident aliens who do not meet the substantial presence test and do not have green cards may still be treated as residents if they are married to U.S. citizens. This election can be made if:
Taxpayers may be assisted through a traditional VITA/TCE site to have their paper return prepared. However, the required accompanying election statement preparation is not within the scope of the VITA/TCE program. Taxpayers should be referred to www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-Resident for more information regarding the election statement, or seek professional assistance.