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

Residency Status

Determining Status

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:

  • 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 www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-Resident for more information regarding the election statement, or seek professional assistance.

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