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

Residency Status

Determining Status

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:

  • At the end of the year, one spouse is a nonresident alien and the other is a U.S. citizen or resident, and
  • Both spouses agree to file a joint return and to treat the nonresident alien as a resident alien for the entire tax year

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 for more information regarding the election statement, or seek professional assistance.

Wedding ceremony between U.S. citizen and foreign spouse.