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

Filing Requirements

What to File

Resident Aliens

Resident aliens are generally subject to the same federal income tax filing requirements as U.S. citizens; whether they must file depends on their filing status and income.

The Link & Learn lessons, Who Should File and Filing Status, and Publication 17, Your Federal Income Tax Guide For Individuals, provide information about the five different filing statuses, including how to determine the taxpayer's filing status and which tax form to use.

More Information

A U.S. citizen or resident alien who is married to a nonresident alien spouse who does not meet either the green card or substantial presence test may choose one of the three filing status options:

  • Married Filing Separately
  • Married Filing Jointly
  • Head of Household
Collage of forms 1040, 1040EZ, 9452, and Pub 17