Residency through Marriage (For Informational Purposes Only – Out of Scope)
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 a U.S. citizen or resident. 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.